Doctrine by topic · DGT Observatory

Labor Company: 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

Stable position Medium confidence 12 rulings · 2015–2023

Current position

In the transfer of securities not admitted to trading, the transfer value is the amount actually paid if it is proven to coincide with the market value through evidence admissible in law. In labor companies, the statutory valuation criteria prevail, but it cannot be stated abstractly that such value always coincides with the market value.

The DGT's position on the valuation of shares in labor companies remains constant. Proof of market value is required for the actual amount to be accepted, without the statutory valuation criteria of these companies automatically guaranteeing such coincidence.

Analysis based on 11 of 12 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

12
V2406-21 23 Aug 2021

Salaried partners with >25% share may be deductible if valued at market value

SG de Impuestos sobre las Personas Jurídicas
operaciones vinculadasvalor de mercadodeducibilidadsociedad laboralprincipio de libre competencia LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11.1
Affects CompanyExpat · Non-residentIndividual
V0931-15 25 Mar 2015

Labour companies are ineligible for the partially exempt entities regime

SG de Impuestos sobre las Personas Jurídicas
sociedad laboralentidades parcialmente exentasánimo de lucroimpuesto sobre sociedadesentidades sin ánimo de lucro LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 7LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 9.3
Affects CompanyExpat · Non-residentIndividual

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