La articulación de los procedimientos inspectores y el derecho de defensa ante la comprobación del valor normal de mercado en operaciones entre personas vinculadas: STS de 30 de enero de 2023, rec. núm. 4077/2021

Abstract

The Supreme Court analyses the procedural requirements that must be attached to the actions of the tax authorities aimed at verifying the market value of services provided by a partner to a related company, whether an inspection procedure is initiated only for one of the parties involved, or whether inspection procedures are carried out simultaneously for all or some of them. It also specifies when, in each case, an appeal may be lodged against the corresponding tax assessment and what grounds may be invoked.