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The query examines whether the termination of an industrial lease agreement between related parties requires a tax adjustment and which valuation method should be applied. The DGT indicates that transactions between related parties must align with market value and that the choice of valuation method remains the responsibility of the entities involved.
Question posed: Whether, if the contract is being characterized by the parties as an industrial lease and does not legally entail an obligation to pay any compensation upon its termination, given that it is an agreement between related parties, such termination would entail any tax adjustment and, if applicable, what the applicable valuation method for said adjustment would be. Whether, if the contract is recharacterized for tax purposes as a real estate lease, the compensation established under the Urban Leasing Act would be applicable.
Transactions between related persons or entities shall be valued at their market value, understood as that agreed upon by independent parties under arm's length conditions. To determine said value, comparable uncontrolled price, cost plus, resale price, profit split, or transactional net margin methods may be applied. The choice of the specific method for valuing the transfer of fixed assets or a potential indemnity exceeds the competence of the DGT, and it is the responsibility of the entities to determine said value.
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