Nicaragua: Transacciones entre empresas relacionadas y regulación de precios de transferencia
Published date | 05 July 2022 |
Author | Jean Paul Aguirre |
Law Firm | Consortium Legal |
Los precios de transferencia son una regulación de extrema importancia para toda empresa, en especial para aquellas sociedades que forman parte de un grupo empresarial con presencia en distintos países.
Los precios de transferencia se refieren a aquellos montos que fijados entre partes relacionadas para la transmisión de bienes tangibles e intangibles o servicios. El principio rector de estos es el “Principio de Libre Competencia”, esto significa que los precios pactados entre partes relacionados no pueden diferir de aquellos pactados por empresas independientes en operaciones y circunstancias similares.
El ordenamiento jurídico nicaragüense regula los precios de transferencia en la Ley de Concertación Tributaria, siendo aplicable en aquellas operaciones efectuadas entre partes relacionadas residentes y no residentes, incluyendo a las empresas que operan bajo el régimen especial de zona franca. Existen varios criterios por medio de los cuales se determina si se tratan de empresas relacionadas, tales como la participación accionaria común; derechos de voto; capacidad de decisión sobre las empresas; relaciones de parentesco; y asociación empresarial.
En el mercado nicaragüense actual, las transmisiones y prestaciones de servicios entre empresas relacionados son muy común, especialmente aquellas transacciones efectuadas entre grupos empresariales regionales, por lo que, a este tipo de operaciones le resultan aplicables las regulaciones de precios de transferencia. Es importante que todos los contribuyentes que encajen en el ámbito de aplicación antes descrito cuenten con un estudio actualizado de precios de transferencias con las partes relacionadas con las que mantiene operaciones recurrentes.
Es importante destacar que, la Dirección...
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