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3 Comments

  • María del Carmen Sáiz Carrillo
    María del Carmen Sáiz Carrillo - 11/27/2017
    #149

    Hola buenos días: Tengo una duda sobre este modelo a ver si me la podéis solucionar. Cuando hay que consignar en el modelo el método de valoración, la declaración sólo da opción a los métodos de valoración del art. 18.4 . Cuando el único método utilizado es el del artículo 18.6 , es decir el del 75% del beneficio en socios profesionales , y al no existir posibilidad de consignarlo , podría no existir la obligación de presentar dicho modelo aunque se esté obligado por cumplir el resto de condiciones?

    Gracias

    Gracias

  • Anonymous
    Anonymous - 11/27/2017 - In response to #149
    #150

    Buenos días María del Carmen, vemos que ya ha puesto su consulta en el foro. Desde la AEDAF esperamos que pronto tenga respuestas.

  • Jorge Pérez Mascuñán
    Jorge Pérez Mascuñán - 11/29/2017 - In response to #149
    #152

    Estimada compañera,

    El 18.6 no establece un metodo de valoracion sino un cálculo de "puerto seguro" o "safe harbour" en terminología OCDE, quien por cierto recomienda que no se uticen...

    Los métodos de valoracion son los 5 del articulo 18.4 (estos coincidentes con los de las Directrices o Guias OCDE), los tres primeros basados en transacciones y los dos últimos en beneficio.

    Este apartado 6 es una presuncion de coincidencia con el valor de mercado si te sometes a este criterio de cálculo. Es decir si lo aplicas, no tienes que probar que la retribucion es de mercado. Si no lo aplicas, tendrás que probar que el que has seguido es de mercado mediante cualquiera de los métodos de valoracion aceptados o incluso otro diferente.

    Por lo tanto, si sigues el 18.6 deberías poner que es 1A Metodo PLC .

    Espero haberte aclarado tu duda.

     Saludos,

    Jorge Perez Mascuñan

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