Doctrine by topic · DGT Observatory

Related Entities: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 61 rulings · 2014–2026

Current position

Transactions between related entities must be valued at their market value, understood as the value agreed upon by independent parties under free competition conditions. In the case of intra-group services, these must produce or be capable of producing an advantage or benefit to their recipient. For services provided by a partner to their company to be taxed as economic activities, the company must be engaged in professional services and the partner must be registered in the special regime for self-employed workers.

The DGT's position remains constant regarding the valuation of related-party transactions through the arm's length principle. A specialization is observed in the classification of the nature of partner returns, distinguishing between income from employment and from economic activities according to the corporate purpose and the social security regime. No changes have been observed in the market valuation doctrine since 2015.

Turning points

  1. V0622-15

    Establishes that payments for business collaboration and pooling of capital must arise from the collaboration and not from the status of a partner in order to be deductible.

  2. V0712-21

    Specifies that for services provided by a partner to be taxed as economic activities, the company must be engaged in professional services and the partner must be registered in the special regime for self-employed workers.

Analysis based on 57 of 61 rulings with a stated position. Updated 15 September 2026.

Rulings on this topic

24
V5183-26 17 Jul 2026

Transmission date for positive income exemption depends on accounting write-down date

SG de Impuestos sobre las Personas Jurídicas
exención de rentasbaja de activos financierosriesgos y beneficioscondición resolutoriaparticipación significativa LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11
Affects CompanyExpat · Non-residentIndividual
V1114-26 19 May 2026

New entities may apply 15% reduced tax rate if conditions met

SG de Impuestos sobre las Personas Jurídicas
entidad de nueva creacióntipo de gravamen reducidoactividad económicaentidades vinculadasbase imponible positiva LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 5.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 18
Affects CompanyExpat · Non-residentIndividual
V0552-26 10 Mar 2026

Negative income from the dissolution of a linked entity is deductible

SG de Impuestos sobre las Personas Jurídicas
renta negativaentidades vinculadasdeterioro de créditosdisolución y liquidaciónextinción de entidad LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11
Affects CompanyExpat · Non-residentIndividual
V0545-26 6 Mar 2026

New companies may apply 15% reduced corporate tax rate

SG de Impuestos sobre las Personas Jurídicas
entidad de nueva creacióntipo de gravamen reducidoactividad económicaentidades vinculadasentidad patrimonial LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 5.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 18
Affects CompanyExpat · Non-residentIndividual
V0544-26 6 Mar 2026

New entities may apply 15% reduced tax rate if not part of a group

SG de Impuestos sobre las Personas Jurídicas
entidad de nueva creacióntipo de gravamen reducidoactividad económicaentidades vinculadasgrupo de sociedades LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 5.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 18
Affects CompanyExpat · Non-residentIndividual
V2614-25 23 Dec 2025

Conditions for the tax deductibility of credit loss provisions under the LIS

SG de Impuestos sobre las Personas Jurídicas
deterioro de créditosbaja definitivainsolvenciaentidades vinculadasbase imponible LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11
Affects CompanyExpat · Non-residentIndividual
V2023-25 29 Oct 2025

Newly created entities may be taxed at 15% during the first two periods with a positive tax base, provided there is no transfer of activity from related entities or prior exercise by natural persons with a shareholding exceeding 50%

SG de Impuestos sobre las Personas Jurídicas
entidad de nueva creaciónactividad económicatipo reducidoentidades vinculadasbase imponible positiva LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 5.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 18
Affects CompanyExpat · Non-residentIndividual
V1906-23 3 Jul 2023

Reduced 4% VAT rate applicable to housing deliveries to rental entities

SG de Impuestos sobre el Consumo
tipo impositivo reducidorégimen especial de arrendamientodevengopagos anticipadosvalor normal de mercado LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5.uno
Affects CompanyExpat · Non-residentIndividual
V2670-21 4 Nov 2021

Loan between linked entities exempt from VAT

SG de Impuestos sobre el Consumo
mediación financieraconcesión de préstamoentidades vinculadasvalor normal de mercadoexención LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V2221-21 2 Aug 2021

Requirements for IRPF exemption for foreign work

SG de Impuestos sobre la Renta de las Personas Físicas
exenciónrendimientos del trabajoentidad no residenteservicios intragrupoentidades vinculadas LIRPF — Ley 35/2006 del IRPF art. 7.pLIRPF — Ley 35/2006 del IRPF art. 9
Affects CompanyExpat · Non-residentIndividual

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