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A professional limited company has requested guidance on how to value services provided by a partner holding more than a 25% stake. The Directorate General for Taxes (DGT) has ruled that a relationship of connection exists and that transactions must be valued at market value, unless specific requirements are met to consider the agreed value as being at market rate.
Cuestión planteada
Al tener el socio una participación superior al 25%, la entidad y el socio están vinculados según el artículo 18.2 a) de la LIS. Las operaciones deben valorarse por su valor de mercado mediante los métodos del artículo 18.4 de la LIS. No obstante, se puede considerar que el valor convenido es de mercado si se cumplen los requisitos del artículo 18.6 de la LIS para la prestación de servicios por un socio profesional.
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