Nuevas Guías de Precios de Transferencia 2022 ¿Cómo afectan a los contribuyentes?
Published date | 18 March 2022 |
Author | Rafael Luna |
Law Firm | Consortium Legal |
Las Guías de Precios de Transferencia se emitieron por primera vez en el año 1995 por parte de la Organización para la Cooperación y el Desarrollo (OCDE). A partir de ese momento se han realizado tres actualizaciones, la primera en el año 2010, la segunda en el año 2017 y la última en 2022. Las Guías están dirigidas fundamentalmente a las Administraciones Tributarias de todo el mundo, así como a las empresas multinacionales, a pesar de que, en Centroamérica, en la mayoría de los países no se requiere que la empresa sea una multinacional para su aplicación, sino que basta con que existan varias empresas relacionadas dentro de un mismo país que realicen operaciones entre ellas.
Las guías que ofrece este documento se refieren a la forma en la cual se puede verificar que dichas operaciones entre entidades vinculadas se hayan realizado a precios de mercado. En este sentido, las Guías imponen limitaciones a los contribuyentes, en el sentido de que no les es permitido fiscalmente tener libertad en la fijación de los precios de transferencia de bienes y servicios cuando tratan con una entidad vinculada, sino que se encuentran obligados a cobrar o pagar lo mismo que se hubiera acordado entre empresas que no tengan una vinculación entre ellas.
La premisa que tiene esta limitación es que, si no se usa como referencia el parámetro del precio de mercado, las empresas podrían manipular su política de precios entre entidades relacionadas para lograr una carga tributaria global inferior, por ejemplo, vendiendo muy barato a otro país con una carga fiscal menor y de esta forma acumulando mayor utilidad en el país que se paga menos impuestos. Inversamente, la empresa del país donde se tiene una carga tributaria menor podría aumentar sus cobros (y por tanto su utilidad), en perjuicio de la jurisdicción donde corresponde hacer los pagos, donde servirán como gastos deducibles y por ende, tendrá una utilidad menor y pagará una menor cantidad de impuestos. Un segundo impacto se refiere al costo del cumplimiento de obligaciones formales de Precios de Transferencia, a efectos de demostrarle al fisco que no se ha producido ninguna manipulación artificiosa de los precios pactados entre relacionadas, sino que se han realizado a precios de mercado a través de un Estudio de Precios de Transferencia que debe realizarse anualmente.
No obstante, para cumplir con esta obligación los contribuyentes tienen que...
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