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A query was raised regarding whether the remuneration of a professional partner for services provided to their company can be based on an agreed value. The DGT ruled that, as the entity does not meet the requirement that more than 75% of its income derives from professional activity, market value must be applied using the methods set out in Article 18.4 LIS.
Cuestión planteada
Si la entidad no obtiene más del 75% de sus ingresos de actividades profesionales, no puede aplicar el valor convenido para la prestación de servicios de un socio profesional. En este caso, las operaciones entre partes vinculadas deben valorarse por su valor de mercado utilizando los métodos de valoración previstos en el artículo 18.4 de la LIS. Este criterio se extiende también al IRPF por remisión del artículo 41 de la Ley 35/2006.
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