Corporate Tax Law establishes that deals between related people or companies will be valued by their market value. These linked transactions are those established between an entity and its partners or participants and/or directors or administrators, an entity and persons linked by kinship or between entities belonging to the same group.

The market value or transfer price shall be that agreed between independent persons or entities in free competition conditions and, in order to justify its implementation, it should: 1) document the deal; 2) value it to the market; 3) justify the result.

Therefore, the regulation’s objective is to prevent the linked parties from transferring profits or losses between them, ensuring that price determination is carried out in the same conditions as those between unlinked parties.

VALTECSA provides the following services in this area:

  • Reports regarding any type of deal (sales, asset transactions, financial loans, leases, intangible assets transactions…)
  • Support in the preparation of the legally required documentation. Recommended when deals are redundant and require documentary support in order to determine transfer prices based on the pre-set standards that comply with the order’s end objectives (Article 18 of the Corporate Tax Law 27/2014, 27th November)


  • Tax advisers
  • Lawyers
  • Chief Financial Officers
  • Stockholders

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