Valuation of related operations

A service specializing in valuating operations

YOUR RELATED OPERATIONS is a service specialized in the valuation of operations offered and managed by TAX Economists and Lawyers’ comprehensive service.

Related operations are those made between a company and its members, or the administrator, or between companies from the group. These operations must be carried out at market price, regardless of how the operation is actually performed. 

Do you already have your company related operations documented?

For example, a sole administrator of a company rents a property to this society, a flat in the center of Barcelona, as offices. This apartment cannot be rented at any price. It has to be done according to the market price. If the money for this rental is not received, it is not a problem, the rental bill is counted according to the market price, it is deducted and the administrator, in his IRPF, imputes the rental as an income. This is why it is a related operation.  

Amongst the most common related operations that need a market price valuation and must be documented according the legislation, we can highlight: loans between companies and partners; remuneration of members and / or administrators, property rentals, professional services provision, provision of services between companies in the group; cession of the use of a brand between companies, sale of property between members and companies, and guarantees and endorsements between companies and partners.