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A company enquired whether the remuneration of a professional partner must strictly comply with the requirements of Article 18.6 of the Corporate Income Tax (CIT) Act, or if general market valuation methods could be used. The Directorate General of Taxes (DGT) ruled that if the specific requirements to consider the agreed value as market value are not met, the methods set out in paragraph 4 of Article 18 must be applied.
Cuestión planteada Si la retribución del socio profesional debe ajustarse a lo establecido en el artículo 18.6 b) de la LIS, supuestas cumplidas el resto de condiciones del artículo, o por contra puede utilizarse para la determinación del valor de mercado cualquiera de los métodos del artículo 18.4 de la LIS.
Si se cumplen los requisitos del artículo 18.6 de la LIS, la valoración de mercado en prestaciones de servicios por un socio profesional puede ser el valor convenido. Si no se cumplen dichos requisitos, las operaciones entre partes vinculadas deben valorarse por su valor de mercado aplicando cualquiera de los métodos del apartado 4 del artículo 18 de la LIS.
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