Skip to main content
Practical Manual of Companies 2022.

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.