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A query was raised regarding the valuation of services provided by a professional partner holding a 25% stake in an entity. The DGT indicates that, due to the existence of a related-party relationship, transactions must be adjusted to market value, unless specific requirements for professional partners are met.
Cuestión planteada
Al tener el socio una participación del 25%, existe vinculación según el artículo 18.2.a) de la LIS y las operaciones deben valorarse por su valor de mercado. No obstante, el artículo 18.6 de la LIS permite considerar que el valor convenido es el de mercado en servicios de socios profesionales si se cumplen requisitos de ingresos, retribuciones y comparativa salarial. De lo contrario, se deben aplicar los métodos de valoración del apartado 4 del mismo artículo.
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