Skip to main content
Practical Manual for Companies 2023.

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 transactions shall be included in boxes [ ] and [01012] "Related party transactions: application of market value (article 18 LIS)» on page 12 of form 200, as applicable.

You can consult the specific details of transactions with related persons or entities in Chapter 8 of this Practical Manual.