BackIn 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 economic value at which the UTE invoices its clients, since the services rendered by the partners to the UTE and the services rendered by the UTE to the client are identical.
The Inspection thus determines that the price that the UTE determines for the client is higher than the price of the partners to the UTE, so that equivalence could not be obtained.
Otherwise, the UTE provides value due to the functions performed and the risks it assumes, as well as a calculation that the Inspectorate has not distorted in value. This causes the Chamber to consider that the fact of operating with UTEs has a general economic sense as well as a particular one, since it is recognized that the UTE performed functions and had assets available to carry out such functions.
In conclusion, the analysis of the Audiencia Nacional considers that the UTE, without its members, was the one that carried out the functions, the management, and assumed the risks of the project, so it did generate an increase in its own added value. In this way, it proceeds to accept the reason for the challenge that was being examined.
Finally, it is stated that the UTE contributed to the design, construction and start-up of the activity with a fixed price, and therefore the requirement of Article 50.1 of the Consolidated Text of the Corporate Income Tax Law for the recognition of the exemption regulated therein must be deemed to have been met.
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