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The DGT asks whether a cooperative and its associated entities are linked and how their operations should be valued. It states that if ownership is 25% or higher, a link exists and operations must be adjusted to market value.
Cuestión planteada
Si las entidades socias cooperativistas tienen una participación igual o superior al 25% en la entidad consultante, ambas se consideran vinculadas según el artículo 18.2 de la LIS. En este caso, las operaciones entre ellas deben valorarse por su valor de mercado utilizando los métodos previstos en el artículo 18.4 de la LIS. La elección del método de valoración corresponde a las entidades, bajo la facultad de comprobación de la Administración.
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