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The consultant asks whether sales between their company and a newly established entity in which they hold a stake must comply with related party transaction rules. The DGT responds that, due to ownership exceeding 5%, the entities are considered related and must apply market value.
Cuestión planteada 1. Si a las operaciones de venta entre la sociedad de nueva creación y las sociedades integrantes se les aplicaría la valoración de mercado a que se refiere el artículo 16 del texto refundido de la Ley del Impuesto sobre Sociedades y demás obligaciones en materia de operaciones vinculadas.
Al participar la consultante en una entidad de nueva constitución con un 33,33%, ambas se consideran entidades vinculadas según el artículo 16.3.a) del TRLIS. Por tanto, las operaciones entre ellas deben valorarse por su valor normal de mercado y deben mantener la documentación reglamentaria, salvo las excepciones de volumen de negocio o tipo de operación previstas en el Reglamento.
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