Linked operations

Article 18 of the Spanish Corporation Tax Act establishes that transactions carried out between related parties or entities will be valued at their market value.

The amount of the difference, if any, between the market value and the agreed value of the transactions will be included in the boxes [01011] and [01012] "Related transactions: Application of the market value (article 18 of the Spanish Corporation Tax Act) " on page 12 of form 200, as applicable.

You can view the particularities of transactions with related parties or persons in Chapter 8 of this practical manual.