Tax regulations determine a spatial regime in deference to Related-Party Transactions, which are operations between a company and its partners or participants, between a company and people related by kinship or between companies belonging to the same group.

Instituto de Valoraciones offers asset valuation reports with the aim of establishing the reasonable market value of the sale or income in accordance with the linkage assumptions developed in the Corporate Income Tax Law.

These reports are valid for documenting and accrediting related-party transactions according to Section 16 of the Consolidated Text of the Spanish Corporate Income Tax Law.