Linked operations

article 18 of the LIS establishes that operations carried out between related persons 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 operations will be included in boxes [01011] and [01012] «Linked operations: application of market value (article 18 LIS)» on page 12 of model 200, as appropriate.

You can consult the particularities of operations with related persons or entities in Chapter 8 of this Practical Manual.