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The taxpayer queried whether the operation of dental clinics constitutes a business activity and how services provided by partners should be valued. The DGT indicates that the activity appears to be economic due to the organisation of resources, but warns that transactions with related parties must be valued at market value unless specific requirements are met.
Cuestión planteada - Si la actividad de intermediación descrita, realizada por la consultante, puede considerarse actividad empresarial a efectos del Impuesto sobre Sociedades.
La actividad de explotación de clínicas dentales parece determinar la existencia de una explotación económica al implicar la ordenación por cuenta propia de medios materiales y humanos para la producción de servicios. Respecto a los socios que prestan servicios y tienen más del 25% de participación, existe vinculación y las operaciones deben valorarse por su valor de mercado. Para que el valor convenido se considere valor de mercado en servicios de socios profesionales, deben cumplirse los requisitos del artículo 18.6 de la LIS, los cuales no pueden determinarse con los datos aportados.
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