Precios de transferencia: AFIP implementa el registro para los contratos por operaciones de exportación de bienes no agrícolas con cotización
Published date | 03 November 2020 |
Date | 03 November 2020 |
Author | Walter C. Keiniger,María Soledad González,María Inés Brandt |
Law Firm | Marval O'Farrell Mairal |
La forma, plazos y condiciones para registrar los contratos por operaciones de exportación de bienes agrícolas con cotización en los cuales intervenga un intermediario que se encuentre ubicado, constituido, radicado o domiciliado en una jurisdicción no cooperante o de baja o nula tributación habían sido previamente establecidos a través de la Resolución General AFIP 4653.
Ahora, a través de la nueva Resolución General 4837, la AFIP reglamentó la obligación de informar los contratos de operaciones de exportación de bienes con cotización que no son agrícolas donde intervenga un intermediario ubicado en jurisdicciones no cooperantes o de baja o nula tributación.
Son considerados “bienes con cotización” los productos físicos que poseen o adoptan precios de público y notorio conocimiento negociados en mercados transparentes, bolsas de comercio o similares, nacionales o internacionales (incluyendo también los precios o índices disponibles reconocidos y publicados por agencias de estadísticas o de fijación de precios, públicas o privadas, entre otros), cuando estos precios o índices sean habitualmente utilizados como referencia de mercado por partes independientes para la fijación de precios de comercio internacional de bienes transados en el mercado argentino.
La registración de los contratos debe realizarse a las 11 a.m. del día siguiente al de haberse firmado mediante la presentación del formulario de declaración jurada F. 2669, y la información complementaria obligatoria debe efectivizarse en un plazo de 7 días mediante la presentación del formulario de declaración jurada F. 2670.
Las anulaciones de contratos...
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