{"id":5478,"date":"2020-08-26T04:37:31","date_gmt":"2020-08-26T02:37:31","guid":{"rendered":"https:\/\/www.gloval.es\/?page_id=5478"},"modified":"2024-07-09T09:17:38","modified_gmt":"2024-07-09T07:17:38","slug":"related-party-transactions","status":"publish","type":"page","link":"https:\/\/www.gloval.es\/en\/services\/related-party-transactions\/","title":{"rendered":"Related-party transactions"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row unlock_row_content=&#8221;yes&#8221; row_height_percent=&#8221;0&#8243; override_padding=&#8221;yes&#8221; h_padding=&#8221;0&#8243; top_padding=&#8221;0&#8243; bottom_padding=&#8221;0&#8243; back_color=&#8221;color-xsdn&#8221; back_image=&#8221;31665&#8243; back_repeat=&#8221;no-repeat&#8221; back_position=&#8221;center bottom&#8221; overlay_alpha=&#8221;0&#8243; equal_height=&#8221;yes&#8221; gutter_size=&#8221;3&#8243; column_width_percent=&#8221;100&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243; row_height_pixel=&#8221;200&#8243; el_class=&#8221;single-service-header white-subheading snd-services-bg&#8221; css=&#8221;.vc_custom_1705941924063{margin-top: -90px !important;padding-top: 100px !important;}&#8221; uncode_shortcode_id=&#8221;126182&#8243; back_color_type=&#8221;uncode-palette&#8221;][vc_column column_width_use_pixel=&#8221;yes&#8221; position_horizontal=&#8221;right&#8221; position_vertical=&#8221;middle&#8221; align_horizontal=&#8221;align_center&#8221; gutter_size=&#8221;0&#8243; override_padding=&#8221;yes&#8221; column_padding=&#8221;0&#8243; overlay_alpha=&#8221;50&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; shift_y_down=&#8221;0&#8243; z_index=&#8221;0&#8243; medium_width=&#8221;0&#8243; mobile_width=&#8221;0&#8243; width=&#8221;1\/2&#8243; column_width_pixel=&#8221;600&#8243; uncode_shortcode_id=&#8221;109194&#8243; el_class=&#8221;heading-wrapper-first only-bg&#8221;][uncode_breadcrumbs text_lead=&#8221;small&#8221; el_class=&#8221;breadcrumbs-wrapper&#8221;][\/vc_column][vc_column column_width_percent=&#8221;100&#8243; 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back_color=&#8221;color-xsdn&#8221; overlay_alpha=&#8221;50&#8243; gutter_size=&#8221;3&#8243; column_width_percent=&#8221;100&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243; mobile_visibility=&#8221;yes&#8221; el_class=&#8221;services-inner-section icon-list big-icons&#8221; css=&#8221;.vc_custom_1628072505875{margin-top: 40px !important;padding-top: 0px !important;}&#8221;][vc_column column_width_percent=&#8221;100&#8243; align_horizontal=&#8221;align_center&#8221; gutter_size=&#8221;3&#8243; overlay_alpha=&#8221;50&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; shift_y_down=&#8221;0&#8243; z_index=&#8221;0&#8243; medium_width=&#8221;0&#8243; mobile_width=&#8221;0&#8243; width=&#8221;1\/6&#8243; uncode_shortcode_id=&#8221;190074&#8243;][vc_icon icon_image=&#8221;11070&#8243; media_size=&#8221;80&#8243; linked_title=&#8221;yes&#8221; title=&#8221;Our Service&#8221; link=&#8221;url:https%3A%2F%2Fwww.gloval.es%2Fen%2Fservices%2Frelated-party-transactions%2F%23nuestro-servicio|title:Our%20Service|&#8221;][\/vc_icon][\/vc_column][vc_column column_width_percent=&#8221;100&#8243; align_horizontal=&#8221;align_center&#8221; gutter_size=&#8221;3&#8243; overlay_alpha=&#8221;50&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; shift_y_down=&#8221;0&#8243; z_index=&#8221;0&#8243; medium_width=&#8221;0&#8243; mobile_width=&#8221;0&#8243; width=&#8221;1\/6&#8243;][vc_icon icon_image=&#8221;11072&#8243; media_size=&#8221;80&#8243; linked_title=&#8221;yes&#8221; title=&#8221;Who needs it?&#8221; link=&#8221;url:https%3A%2F%2Fwww.gloval.es%2Fen%2Fservices%2Frelated-party-transactions%2F%23quien-necesita|title:Who%20needs|&#8221;][\/vc_icon][\/vc_column][vc_column column_width_percent=&#8221;100&#8243; align_horizontal=&#8221;align_center&#8221; gutter_size=&#8221;3&#8243; overlay_alpha=&#8221;50&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; shift_y_down=&#8221;0&#8243; z_index=&#8221;0&#8243; medium_width=&#8221;0&#8243; mobile_width=&#8221;0&#8243; width=&#8221;1\/6&#8243;][vc_icon icon_image=&#8221;11074&#8243; media_size=&#8221;80&#8243; linked_title=&#8221;yes&#8221; title=&#8221;What makes Gloval different?&#8221; link=&#8221;url:https%3A%2F%2Fwww.gloval.es%2Fen%2Fservices%2Frelated-party-transactions%2F%23gloval|title:What%20makes%20Gloval%20different%3F|&#8221;][\/vc_icon][\/vc_column][vc_column column_width_percent=&#8221;100&#8243; align_horizontal=&#8221;align_center&#8221; gutter_size=&#8221;3&#8243; overlay_alpha=&#8221;50&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; shift_y_down=&#8221;0&#8243; z_index=&#8221;0&#8243; medium_width=&#8221;0&#8243; mobile_width=&#8221;0&#8243; width=&#8221;1\/6&#8243;][vc_icon icon_image=&#8221;11076&#8243; media_size=&#8221;80&#8243; linked_title=&#8221;yes&#8221; title=&#8221;How do we do it?&#8221; link=&#8221;url:https%3A%2F%2Fwww.gloval.es%2Fen%2Fservices%2Frelated-party-transactions%2F%23como-hacemos|title:How%20do%20we%20do%20it%3F|&#8221;][\/vc_icon][\/vc_column][vc_column column_width_percent=&#8221;100&#8243; align_horizontal=&#8221;align_center&#8221; gutter_size=&#8221;3&#8243; overlay_alpha=&#8221;50&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; shift_y_down=&#8221;0&#8243; z_index=&#8221;0&#8243; medium_width=&#8221;0&#8243; mobile_width=&#8221;0&#8243; width=&#8221;1\/6&#8243;][vc_icon icon_image=&#8221;11078&#8243; media_size=&#8221;80&#8243; linked_title=&#8221;yes&#8221; title=&#8221;Frequently Asked Questions&#8221; link=&#8221;url:https%3A%2F%2Fwww.gloval.es%2Fen%2Fservices%2Frelated-party-transactions%2F%23preguntas-frecuentes|title:Frequently%20Asked%20Questions|&#8221;][\/vc_icon][\/vc_column][vc_column column_width_percent=&#8221;100&#8243; align_horizontal=&#8221;align_center&#8221; gutter_size=&#8221;3&#8243; overlay_alpha=&#8221;50&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; shift_y_down=&#8221;0&#8243; z_index=&#8221;0&#8243; medium_width=&#8221;0&#8243; mobile_width=&#8221;0&#8243; width=&#8221;1\/6&#8243;][vc_icon icon_image=&#8221;32684&#8243; media_size=&#8221;80&#8243; linked_title=&#8221;yes&#8221; title=&#8221;Contact us&#8221; link=&#8221;url:https%3A%2F%2Fwww.gloval.es%2Fen%2Fservices%2Frelated-party-transactions%2F%23contacto|title:Contact%20us|&#8221; uncode_shortcode_id=&#8221;164681&#8243;][\/vc_icon][\/vc_column][\/vc_row][vc_row row_height_percent=&#8221;0&#8243; override_padding=&#8221;yes&#8221; h_padding=&#8221;3&#8243; top_padding=&#8221;0&#8243; bottom_padding=&#8221;2&#8243; overlay_alpha=&#8221;50&#8243; gutter_size=&#8221;3&#8243; column_width_percent=&#8221;100&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243; el_class=&#8221;services-inner-section our-service light-gradient-bg&#8221; row_name=&#8221;nuestro-servicio&#8221;][vc_column column_width_percent=&#8221;100&#8243; gutter_size=&#8221;3&#8243; overlay_alpha=&#8221;50&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; shift_y_down=&#8221;0&#8243; z_index=&#8221;0&#8243; medium_width=&#8221;0&#8243; mobile_width=&#8221;0&#8243; width=&#8221;1\/1&#8243;][vc_row_inner row_inner_height_percent=&#8221;0&#8243; force_width_grid=&#8221;yes&#8221; overlay_alpha=&#8221;50&#8243; gutter_size=&#8221;3&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243; css=&#8221;.vc_custom_1569073669148{padding-top: 60px !important;padding-bottom: 50px !important;padding-left: 30px !important;}&#8221;][vc_column_inner column_width_percent=&#8221;100&#8243; gutter_size=&#8221;3&#8243; overlay_alpha=&#8221;50&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; shift_y_down=&#8221;0&#8243; z_index=&#8221;0&#8243; medium_width=&#8221;0&#8243; mobile_width=&#8221;0&#8243; width=&#8221;1\/1&#8243;][vc_custom_heading sub_reduced=&#8221;yes&#8221; el_class=&#8221;header-service-item&#8221;]<i class=\"fas fa-user-edit\"><\/i>What is the Consultancy Service for Related-Party Transactions?[\/vc_custom_heading][vc_custom_heading heading_semantic=&#8221;h3&#8243; text_size=&#8221;h4&#8243; sub_reduced=&#8221;yes&#8221; el_class=&#8221;subheader-service-item bordered-heading&#8221;]MARKET VALUE IN TRANSACTIONS BETWEEN RELATED PERSONS OR ENTITIES[\/vc_custom_heading][vc_column_text el_class=&#8221;service-item-description expandable-content&#8221; uncode_shortcode_id=&#8221;156632&#8243; el_id=&#8221;que-es&#8221;]<b><span class=\"highlight\">Related-party transactions<\/span><\/b> are acts carried out between persons or entities who are related to a same group of companies. These transfer or rental transactions are valued based on their <b><span class=\"highlight\">market value<\/span><\/b>, which is the value that independent persons or entities would agree under the arm\u2019s length principle. Related-party transactions are governed by Art. 18 of Spanish Law 27\/2014 of 27 November on the Corporate Tax.[\/vc_column_text][vc_button border_width=&#8221;0&#8243; scale_mobile=&#8221;no&#8221; el_class=&#8221;more-button desktop-hidden tablet-hidden&#8221; link=&#8221;url:%23mas|rel:nofollow|&#8221; onclick=&#8221;var x = document.getElementById(&#8216;que-es&#8217;); x.classList.toggle(&#8216;visible&#8217;);&#8221; uncode_shortcode_id=&#8221;178348&#8243;][\/vc_button][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row row_height_percent=&#8221;0&#8243; override_padding=&#8221;yes&#8221; h_padding=&#8221;2&#8243; top_padding=&#8221;0&#8243; bottom_padding=&#8221;2&#8243; back_color=&#8221;color-xsdn&#8221; overlay_alpha=&#8221;50&#8243; gutter_size=&#8221;3&#8243; column_width_percent=&#8221;100&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243; el_class=&#8221;who-needs&#8221; row_name=&#8221;quien-necesita&#8221;][vc_column width=&#8221;1\/1&#8243;][vc_row_inner row_inner_height_percent=&#8221;0&#8243; force_width_grid=&#8221;yes&#8221; overlay_alpha=&#8221;50&#8243; gutter_size=&#8221;3&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243; css=&#8221;.vc_custom_1569073669148{padding-top: 60px !important;padding-bottom: 50px !important;padding-left: 30px !important;}&#8221;][vc_column_inner column_width_percent=&#8221;100&#8243; gutter_size=&#8221;3&#8243; overlay_alpha=&#8221;50&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; shift_y_down=&#8221;0&#8243; z_index=&#8221;0&#8243; medium_width=&#8221;0&#8243; mobile_width=&#8221;0&#8243; width=&#8221;1\/1&#8243;][vc_custom_heading sub_reduced=&#8221;yes&#8221; el_class=&#8221;header-service-item&#8221; uncode_shortcode_id=&#8221;810016&#8243;]<i class=\"fas fa-users\"><\/i>Who needs a Related Party Transaction Consultancy?[\/vc_custom_heading][vc_custom_heading heading_semantic=&#8221;h3&#8243; text_size=&#8221;h4&#8243; sub_reduced=&#8221;yes&#8221; el_class=&#8221;subheader-service-item bordered-heading&#8221;]PARTIES WHO WISH TO ESTABLISH THE MARKET VALUE OR RELATED-PARTY TRANSACTIONS FOR THE CORPORATE TAX[\/vc_custom_heading][vc_column_text el_class=&#8221;service-item-description expandable-content&#8221; uncode_shortcode_id=&#8221;330779&#8243; el_id=&#8221;quien-necesita&#8221;]Transactions between related persons and companies must reflect the market value, including transfers and acquisitions for free, contributions, transfers due to a winding-up, mergers or splits, total or partial, swaps and redemptions.<\/p>\n<p>Also, a company\u2019s balance sheet must always provide a true reflection of its equity and show the updated value of its real-estate assets. This is why it is advisable to check them regularly to make sure that the book value is accurate and the financial and tax structure of the company is appropriate. The <b><span class=\"highlight\">reports to reappraise balance sheets<\/span><\/b> are required by the Companies House, auditors, lawyers, shareholders and companies, including real-estate investment trusts (SOCIMIs) that must regularly update their asset value to meet the reporting standards and keep the market and their shareholders informed.[\/vc_column_text][vc_button border_width=&#8221;0&#8243; scale_mobile=&#8221;no&#8221; el_class=&#8221;more-button desktop-hidden tablet-hidden&#8221; link=&#8221;url:%23mas|rel:nofollow|&#8221; onclick=&#8221;var x = document.getElementById(&#8216;quien-necesita&#8217;); x.classList.toggle(&#8216;visible&#8217;);&#8221; uncode_shortcode_id=&#8221;179587&#8243;][\/vc_button][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row row_height_percent=&#8221;0&#8243; override_padding=&#8221;yes&#8221; h_padding=&#8221;2&#8243; top_padding=&#8221;2&#8243; bottom_padding=&#8221;2&#8243; back_image=&#8221;39966&#8243; back_repeat=&#8221;no-repeat&#8221; back_position=&#8221;center bottom&#8221; overlay_alpha=&#8221;50&#8243; gutter_size=&#8221;3&#8243; column_width_percent=&#8221;100&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243; el_class=&#8221;services-inner-section our-service why-gloval standard&#8221; row_name=&#8221;gloval&#8221; uncode_shortcode_id=&#8221;173569&#8243; back_size=&#8221;100% auto&#8221; css=&#8221;.vc_custom_1716476150424{padding-top: 10px !important;padding-bottom: 10px !important;}&#8221;][vc_column width=&#8221;1\/1&#8243;][vc_custom_heading sub_reduced=&#8221;yes&#8221; el_class=&#8221;header-service-item&#8221; uncode_shortcode_id=&#8221;163836&#8243;]What makes Gloval different?[\/vc_custom_heading][vc_custom_heading heading_semantic=&#8221;h3&#8243; text_size=&#8221;h4&#8243; sub_reduced=&#8221;yes&#8221; el_class=&#8221;subheader-service-item bordered-heading&#8221; uncode_shortcode_id=&#8221;170706&#8243;]EXPERTS WHO SPECIALISE IN APPRAISING REAL-ESTATE ASSETS ACROSS SPAIN[\/vc_custom_heading][vc_column_text el_class=&#8221;service-item-description&#8221; uncode_shortcode_id=&#8221;894284&#8243;]Thanks to our extensive network of experts we are able to take on market appraisals all over the Spanish territory.[\/vc_column_text][vc_button border_width=&#8221;0&#8243; link=&#8221;url:%23contacto|&#8221; onclick=&#8221;$(&#8216;#cv-form&#8217;).addClass(&#8216;in&#8217;);&#8221; el_class=&#8221;blue-service-btn&#8221; uncode_shortcode_id=&#8221;296206&#8243;]Order Service[\/vc_button][\/vc_column][\/vc_row][vc_row row_height_percent=&#8221;0&#8243; override_padding=&#8221;yes&#8221; h_padding=&#8221;2&#8243; top_padding=&#8221;0&#8243; bottom_padding=&#8221;2&#8243; back_color=&#8221;color-xsdn&#8221; overlay_alpha=&#8221;50&#8243; gutter_size=&#8221;3&#8243; column_width_percent=&#8221;100&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243; el_class=&#8221;who-needs&#8221; row_name=&#8221;como-hacemos&#8221;][vc_column column_width_percent=&#8221;100&#8243; gutter_size=&#8221;3&#8243; overlay_alpha=&#8221;50&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; shift_y_down=&#8221;0&#8243; z_index=&#8221;0&#8243; medium_width=&#8221;0&#8243; mobile_width=&#8221;0&#8243; width=&#8221;1\/1&#8243; uncode_shortcode_id=&#8221;119937&#8243; el_class=&#8221;three-steps-wrapper&#8221;][vc_row_inner row_inner_height_percent=&#8221;0&#8243; force_width_grid=&#8221;yes&#8221; overlay_alpha=&#8221;50&#8243; gutter_size=&#8221;3&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243; css=&#8221;.vc_custom_1715340876533{padding-top: 60px !important;padding-bottom: 50px !important;padding-left: 30px !important;}&#8221; uncode_shortcode_id=&#8221;994471&#8243; el_class=&#8221;no-lateral-padding&#8221;][vc_column_inner column_width_percent=&#8221;100&#8243; gutter_size=&#8221;3&#8243; overlay_alpha=&#8221;50&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; shift_y_down=&#8221;0&#8243; z_index=&#8221;0&#8243; medium_width=&#8221;0&#8243; mobile_width=&#8221;0&#8243; width=&#8221;1\/1&#8243;][vc_custom_heading sub_reduced=&#8221;yes&#8221; el_class=&#8221;header-service-item&#8221; uncode_shortcode_id=&#8221;865921&#8243;]<i class=\"fas fa-pencil-ruler\"><\/i>How do we conduct Related Party Transactions Consulting?[\/vc_custom_heading][vc_custom_heading heading_semantic=&#8221;h3&#8243; text_size=&#8221;h4&#8243; sub_reduced=&#8221;yes&#8221; el_class=&#8221;subheader-service-item bordered-heading&#8221; uncode_shortcode_id=&#8221;897155&#8243;]WE DO EXTENSIVE RESEARCH ON THE AREA TO ESTABLISH THE MARKET VALUE[\/vc_custom_heading][vc_column_text el_class=&#8221;service-item-description expandable-content&#8221; uncode_shortcode_id=&#8221;102720&#8243; el_id=&#8221;como&#8221;]To establish the <b><span class=\"highlight\">market value<\/span><\/b> for rentals, we analyse market offers on rentals. Likewise, to determine the value of a transfer, we analyse market offers and compare the values to existing valuations. This helps us determine the market value of a property more accurately.[\/vc_column_text][vc_button border_width=&#8221;0&#8243; scale_mobile=&#8221;no&#8221; el_class=&#8221;more-button desktop-hidden tablet-hidden&#8221; link=&#8221;url:%23mas|rel:nofollow|&#8221; onclick=&#8221;var x = document.getElementById(&#8216;como&#8217;); x.classList.toggle(&#8216;visible&#8217;);&#8221; uncode_shortcode_id=&#8221;174602&#8243;][\/vc_button][\/vc_column_inner][\/vc_row_inner][vc_row_inner row_inner_height_percent=&#8221;0&#8243; overlay_alpha=&#8221;50&#8243; equal_height=&#8221;yes&#8221; gutter_size=&#8221;3&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243; el_class=&#8221;green-steps-row standard-blue&#8221; css=&#8221;.vc_custom_1716475795229{margin-top: 10px !important;margin-bottom: 0px !important;}&#8221; uncode_shortcode_id=&#8221;566658&#8243;][vc_column_inner column_width_percent=&#8221;100&#8243; gutter_size=&#8221;3&#8243; overlay_alpha=&#8221;50&#8243; shift_x=&#8221;0&#8243; 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css=&#8221;.vc_custom_1713949584404{padding-top: 0px !important;padding-right: 0px !important;padding-bottom: 0px !important;padding-left: 0px !important;}&#8221;][vc_column_text el_class=&#8221;step-number&#8221; uncode_shortcode_id=&#8221;192332&#8243;]03[\/vc_column_text][vc_custom_heading heading_semantic=&#8221;p&#8221; text_size=&#8221;h4&#8243; uncode_shortcode_id=&#8221;302617&#8243; el_class=&#8221;no-top-img&#8221;]Report[\/vc_custom_heading][vc_column_text el_class=&#8221;left-aligned&#8221; uncode_shortcode_id=&#8221;201437&#8243;]<i class=\"fa fa-caret-right\"><\/i> We gather information, examine it if required and prepare the report.[\/vc_column_text][\/vc_column_inner][vc_column_inner column_width_percent=&#8221;100&#8243; position_vertical=&#8221;middle&#8221; align_horizontal=&#8221;align_center&#8221; gutter_size=&#8221;3&#8243; overlay_alpha=&#8221;50&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; shift_y_down=&#8221;0&#8243; z_index=&#8221;0&#8243; medium_width=&#8221;0&#8243; mobile_width=&#8221;0&#8243; width=&#8221;1\/12&#8243; uncode_shortcode_id=&#8221;363954&#8243; css=&#8221;.vc_custom_1713949330757{padding-left: 15px !important;}&#8221;][vc_single_image media=&#8221;32553&#8243; media_width_use_pixel=&#8221;yes&#8221; alignment=&#8221;center&#8221; media_width_pixel=&#8221;75&#8243; uncode_shortcode_id=&#8221;158665&#8243;][\/vc_column_inner][vc_column_inner column_width_percent=&#8221;100&#8243; gutter_size=&#8221;3&#8243; back_color=&#8221;color-xsdn&#8221; overlay_alpha=&#8221;50&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; shift_y_down=&#8221;0&#8243; z_index=&#8221;0&#8243; medium_width=&#8221;0&#8243; mobile_width=&#8221;0&#8243; width=&#8221;4\/12&#8243; uncode_shortcode_id=&#8221;568629&#8243; back_color_type=&#8221;uncode-palette&#8221; el_class=&#8221;green-step-item&#8221; css=&#8221;.vc_custom_1713949573602{padding-top: 0px !important;padding-right: 0px !important;padding-bottom: 0px !important;padding-left: 0px !important;}&#8221;][vc_column_text el_class=&#8221;step-number&#8221; uncode_shortcode_id=&#8221;695927&#8243;]04[\/vc_column_text][vc_custom_heading heading_semantic=&#8221;p&#8221; text_size=&#8221;h4&#8243; uncode_shortcode_id=&#8221;546095&#8243; el_class=&#8221;no-top-img&#8221;]Delivery[\/vc_custom_heading][vc_column_text el_class=&#8221;left-aligned&#8221; uncode_shortcode_id=&#8221;136026&#8243;]<i class=\"fa fa-caret-right\"><\/i> We sign-off and deliver the report to the client.Validaci\u00f3n y entrega del informe al cliente.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row row_height_percent=&#8221;0&#8243; override_padding=&#8221;yes&#8221; h_padding=&#8221;3&#8243; top_padding=&#8221;0&#8243; bottom_padding=&#8221;0&#8243; back_color=&#8221;color-xsdn&#8221; overlay_alpha=&#8221;50&#8243; gutter_size=&#8221;3&#8243; column_width_percent=&#8221;100&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;0&#8243; el_class=&#8221;faq-section open contact-faq smaller-title&#8221; row_name=&#8221;preguntas-frecuentes&#8221; uncode_shortcode_id=&#8221;126113&#8243; back_color_type=&#8221;uncode-palette&#8221; css=&#8221;.vc_custom_1716481250068{padding-top: 30px !important;padding-bottom: 30px !important;}&#8221;][vc_column column_width_percent=&#8221;100&#8243; gutter_size=&#8221;3&#8243; overlay_alpha=&#8221;50&#8243; shift_x=&#8221;0&#8243; shift_y=&#8221;0&#8243; shift_y_down=&#8221;0&#8243; z_index=&#8221;0&#8243; medium_width=&#8221;0&#8243; mobile_width=&#8221;0&#8243; width=&#8221;1\/1&#8243; uncode_shortcode_id=&#8221;195074&#8243;][vc_custom_heading el_class=&#8221;faq-heading blue-heading&#8221;]<i class=\"fas fa-comments\"><\/i> Frequently Asked Questions[\/vc_custom_heading][vc_accordion el_class=&#8221;faq-accordion&#8221;][vc_accordion_tab tab_id=&#8221;1569307747-1-591569314403769226b-40091628247337700&#8243; slug=&#8221;faq-1&#8243; title=&#8221;What are the methods used to determine the market value?&#8221;][vc_column_text]Art. 18, section 4 of Spanish Law 27\/2014 of 27 November on Corporation Tax establishes the methods used to determine the market value.<\/p>\n<p>The appraisal method chosen will depend on the nature of the related-party transaction, the availability of reliable information and if the related-party transactions can be compared to other similar ones. We may use the generally accepted appraisal methods and techniques that observe the arm\u2019s length principle.<\/p>\n<p>Here are some of the generally accepted appraisal methods for real-estate appraisals:<\/p>\n<ul>\n<li>Comparison method: This establishes the market value by comparing identical or similar properties that are brought to the same level to make them equivalent.<\/li>\n<li>Income update method: This establishes the market value for properties that are to be rented or, if a single-use property, may produce an income.<\/li>\n<li>Cost method: Properties without a market.<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_accordion_tab][vc_accordion_tab tab_id=&#8221;1569307747-1-591569314403769226b-40091628247337700&#8243; slug=&#8221;faq-2&#8243; title=&#8221;Do all related-party transactions need to be reported?&#8221;][vc_column_text]Related-Party Transactions do not always need to be reported. This will largely depend on the companies\u2019 circumstances in terms of net turnover during the tax period (less than 10 million euros) and if the total amount of related-party transactions exceeds 100,000 euros in market value. For more information and updates, we suggest you check the Spanish Tax Agency website on Corporate Tax.[\/vc_column_text][\/vc_accordion_tab][vc_accordion_tab tab_id=&#8221;1569307747-1-591569314403769226b-40091628247337700&#8243; slug=&#8221;faq-3&#8243; title=&#8221;Who is part of the qualified staff?&#8221;][vc_column_text]To report the market value of a related-party transaction, you need reliable and verifiable knowledge of the real-estate sector. In this regard, the experience and sheer volume of all the appraisals made by GLOVAL make us an expert company in this type of appraisals. The qualified staff who is devoted to preparing this type of appraisal reports depending on the type and use of the property is made up of architects, architectural technicians, construction engineers and agricultural engineers.[\/vc_column_text][\/vc_accordion_tab][\/vc_accordion][\/vc_column][\/vc_row][vc_row row_height_percent=&#8221;0&#8243; override_padding=&#8221;yes&#8221; h_padding=&#8221;2&#8243; top_padding=&#8221;2&#8243; bottom_padding=&#8221;0&#8243; back_color=&#8221;color-xsdn&#8221; overlay_alpha=&#8221;50&#8243; gutter_size=&#8221;3&#8243; column_width_percent=&#8221;100&#8243; shift_y=&#8221;0&#8243; z_index=&#8221;6&#8243; el_class=&#8221;faq-section contact-faq&#8221; uncode_shortcode_id=&#8221;147359&#8243; back_color_type=&#8221;uncode-palette&#8221; css=&#8221;.vc_custom_1706615057960{padding-bottom: 100px !important;}&#8221;][vc_column column_width_percent=&#8221;100&#8243; gutter_size=&#8221;3&#8243; overlay_alpha=&#8221;50&#8243; shift_x=&#8221;0&#8243; 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