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A query was raised regarding whether an entity can consider the remuneration agreed with its professional partners as market value. The DGT ruled that, if the specific requirements of the Corporate Income Tax Law (LIS) for this scenario are not met, transactions must be assessed at their normal market value.
Cuestión planteada
Para que la remuneración de un socio profesional se considere valor de mercado mediante el valor convenido, deben cumplirse los requisitos del artículo 18.6 de la LIS. Si la entidad no obtiene más del 75% de sus ingresos de actividades profesionales, no puede aplicar este precepto. En tal caso, las operaciones entre vinculados deben valorarse por su valor normal de mercado aplicando los métodos del artículo 18.4 de la LIS.
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