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Tag: operación vinculada.

Tax advisor: The Audiencia Nacional considers that the UTE added its own value by carrying out an activity in the participating project and can benefit from the exemption for the transfer of securities.

In the Judgment of January 27, 2023, the Audiencia Nacional studies the operations between a UTE and its partners. In this case, the growth of added value of the UTE and the operations carried out by this UTE abroad are analyzed. The Administration considers that the services rendered should be assessed in terms of the… Continue reading Tax advisor: The Audiencia Nacional considers that the UTE added its own value by carrying out an activity in the participating project and can benefit from the exemption for the transfer of securities.