{"id":4034,"date":"2024-05-30T02:33:20","date_gmt":"2024-05-30T02:33:20","guid":{"rendered":"https:\/\/www.bakertilly.ec\/es\/?p=4034"},"modified":"2024-05-30T15:32:40","modified_gmt":"2024-05-30T15:32:40","slug":"reforma-informe-precios-de-transferencia","status":"publish","type":"post","link":"https:\/\/www.bakertilly.ec\/es\/reforma-informe-precios-de-transferencia\/","title":{"rendered":"Reforma Informe Precios de Transferencia"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text uncode_shortcode_id=\u00bb191046&#8243;]<\/p>\n<div class=\"vc_row wpb_row vc_row-fluid unva-dhav-dotted vc_custom_1641349081954 vc_row-has-fill vc_row-o-content-top vc_row-flex\">\n<div class=\"wpb_column vc_column_container text-default vc_col-sm-12\">\n<div class=\"vc_column-inner \">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element vc_custom_1684600631607\">\n<div class=\"wpb_wrapper\">\n<p><em><strong><img decoding=\"async\" class=\"aligncenter wp-image-4035 size-full\" title=\"Contribucion Super Compa\u00f1\u00edas\" src=\"https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/05\/SW-REFORMA-INFORME-DE-PRECIOS-DE-TRANSFERENCIA.jpg\" alt=\"Bakertilly. Reforma SRI - Informe Precios de transferencia\" width=\"800\" height=\"490\" srcset=\"https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/05\/SW-REFORMA-INFORME-DE-PRECIOS-DE-TRANSFERENCIA.jpg 800w, https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/05\/SW-REFORMA-INFORME-DE-PRECIOS-DE-TRANSFERENCIA-300x184.jpg 300w, https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/05\/SW-REFORMA-INFORME-DE-PRECIOS-DE-TRANSFERENCIA-768x470.jpg 768w, https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/05\/SW-REFORMA-INFORME-DE-PRECIOS-DE-TRANSFERENCIA-350x214.jpg 350w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/strong><\/em><\/p>\n<p>&nbsp;<\/p>\n<p><span lang=\"es-MX\">Compartimos la <strong>Resoluci\u00f3n <\/strong><\/span><span lang=\"ES-MX\"><strong>NAC-DGERCGC24-00000020<\/strong> (pendiente de publicaci\u00f3n en Registro Oficial) <strong>Reforma la Resoluci\u00f3n\u00a0<\/strong><\/span><strong>NAC-DGERCGC15-00000455<\/strong> referente\u00a0<span lang=\"ES-MX\">al contenido del\u00a0<b>Anexo de Operaciones con Partes Relacionadas y del Informe Integral de Precios de Transferencia<\/b>, y que cita principalmente lo siguiente:<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><b><span lang=\"ES-MX\">Elimina la exoneraci\u00f3n de presentaci\u00f3n de anexo e informe<\/span><\/b><span lang=\"ES-MX\">\u00a0aline\u00e1ndose a la reforma de la Ley de R\u00e9gimen Tributario Interno, respecto a contribuyentes las siguientes operaciones:<\/span><\/p>\n<ul type=\"disc\">\n<li class=\"x_MsoListParagraph\"><span lang=\"ES-MX\">Impuesto causado superior al 3% de ingresos gravables;<\/span><\/li>\n<li class=\"x_MsoListParagraph\"><span lang=\"ES-MX\">No operaciones con residentes en para\u00edsos fiscales o reg\u00edmenes fiscales preferentes; y,<\/span><\/li>\n<li class=\"x_MsoListParagraph\"><span lang=\"ES-MX\">No mantengan suscrito con el Estado contrato para la exploraci\u00f3n y explotaci\u00f3n de recursos no renovables<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><b><span lang=\"ES-MX\">A\u00f1ade cuant\u00edas de sanciones<\/span><\/b><span lang=\"ES-MX\">\u00a0por no presentaci\u00f3n, presentaci\u00f3n err\u00f3nea o incompleta y presentaci\u00f3n tard\u00eda, estratificado por los siguientes grupos:<\/span><\/p>\n<ul type=\"disc\">\n<li class=\"x_MsoListParagraph\"><span lang=\"ES-MX\">Grandes contribuyentes (incluidos los Grandes Patrimonios): que se encuentren en esta categor\u00eda a partir del 1 de enero del a\u00f1o obligado a presentar<\/span><\/li>\n<li class=\"x_MsoListParagraph\"><span lang=\"ES-MX\">Contribuyentes especiales: que se encuentren en esta categor\u00eda a partir del 1 de enero del a\u00f1o obligado a presentar<\/span><\/li>\n<li class=\"x_MsoListParagraph\"><span lang=\"ES-MX\">Otros contribuyentes sujetos al r\u00e9gimen de precios de transferencia: no se encuentren en las categor\u00edas anteriores<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><b><span lang=\"ES-MX\">Ampl\u00eda el plazo de presentaci\u00f3n<\/span><\/b><span lang=\"ES-MX\">\u00a0del Informe de Precios de transferencia y Anexo del 2023 hasta\u00a0<b>septiembre 2024<\/b><\/span><\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<p><b><span lang=\"ES-MX\">Confirma ficha t\u00e9cnica base actualizada<\/span><\/b><span lang=\"ES-MX\">\u00a0para realizaci\u00f3n del Informe 2023, publicado en el portal del SRI el 27 de mayo de 2024\u00a0<\/span><\/p>\n<p><span lang=\"ES-MX\"><a href=\"https:\/\/www.sri.gob.ec\/o\/sri-portlet-biblioteca-alfresco-internet\/descargar\/54834463-92fb-4c3a-b614-8c22b5ff53ef\/Ficha%20T%c3%a9cnica%20Estandarizaci%c3%b3n%20IPT%20(2024).pdf\" target=\"_blank\" rel=\"noopener noreferrer\" data-auth=\"NotApplicable\" data-linkindex=\"0\">https:\/<\/a><\/span><a href=\"https:\/\/www.sri.gob.ec\/o\/sri-portlet-biblioteca-alfresco-internet\/descargar\/54834463-92fb-4c3a-b614-8c22b5ff53ef\/Ficha%20T%c3%a9cnica%20Estandarizaci%c3%b3n%20IPT%20(2024).pdf\" target=\"_blank\" rel=\"noopener noreferrer\" data-auth=\"NotApplicable\" data-linkindex=\"0\">ww.sri.gob.ec\/o\/sri-portlet-biblioteca-alfresco-internet\/descargar\/54834463-92fb-4c3a-b614-8c22b5ff53ef\/Ficha%20T%c3%a9cnica%20Estandarizaci%c3%b3n%20IPT%20(2024).pdf<\/a><\/p>\n<div class=\"wpb_wrapper\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul type=\"circle\">\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"vc_row wpb_row vc_row-fluid unva-dhav-dotted\">\n<div class=\"wpb_column vc_column_container text-default vc_col-sm-12\">\n<div class=\"vc_column-inner \">\n<div class=\"wpb_wrapper\">\n<div class=\"vc_row wpb_row vc_inner vc_row-fluid\">\n<div class=\"wpb_column vc_column_container vc_col-sm-8\">\n<div class=\"vc_column-inner\">\n<div class=\"wpb_wrapper\">\n<div class=\"vc_btn3-container wpb_animate_when_almost_visible wpb_slideInUp slideInUp vc_btn3-center vc_custom_1684601102247 wpb_start_animation animated\" style=\"text-align: center;\"><a class=\"vc_general vc_btn3 vc_btn3-size-md vc_btn3-shape-rounded vc_btn3-style-modern vc_btn3-color-pink\" title=\"\" href=\"https:\/\/www.bakertilly.ec\/es\/wp-content\/uploads\/2024\/05\/NAC-DGERCGC24-00000020-Reforma-Contenido-Informe-de-Precios-Transferencia-y-anexo.pdf\" target=\"_blank\" rel=\"noopener\">Descarga la Resoluci\u00f3n<\/a><\/div>\n<div><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"vc_empty_space\"><\/div>\n<div class=\"vc_separator wpb_content_element vc_separator_align_center vc_sep_width_100 vc_sep_pos_align_center vc_separator_no_text vc_sep_color_grey\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"vc_row wpb_row vc_row-fluid unva-dhav-dotted\">\n<div class=\"wpb_column vc_column_container text-default vc_col-sm-12\">\n<div class=\"vc_column-inner \">\n<div class=\"wpb_wrapper\">\n<div class=\"vc_row wpb_row vc_inner vc_row-fluid\">\n<div class=\"wpb_column vc_column_container vc_col-sm-2\">\n<div class=\"vc_column-inner\">\n<div class=\"wpb_wrapper\"><\/div>\n<\/div>\n<\/div>\n<div class=\"wpb_column vc_column_container vc_col-sm-8\">\n<div class=\"vc_column-inner\"><\/div>\n<\/div>\n<div class=\"wpb_column vc_column_container vc_col-sm-2\">\n<div class=\"vc_column-inner\">\n<div class=\"wpb_wrapper\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/vc_column_text][vc_column_text uncode_shortcode_id=\u00bb109985&#8243;]<\/p>\n<div class=\"vc_row wpb_row vc_row-fluid unva-dhav-dotted vc_custom_1641349081954 vc_row-has-fill vc_row-o-content-top vc_row-flex\">\n<div class=\"wpb_column vc_column_container text-default vc_col-sm-12\">\n<div class=\"vc_column-inner \">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element vc_custom_1684600631607\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"vc_row wpb_row vc_row-fluid unva-dhav-dotted\" style=\"text-align: center;\">\n<div class=\"wpb_column vc_column_container text-default vc_col-sm-12\">\n<div class=\"vc_column-inner \">\n<div class=\"wpb_wrapper\">\n<div class=\"vc_row wpb_row vc_inner vc_row-fluid\">\n<div class=\"wpb_column vc_column_container vc_col-sm-8\">\n<div class=\"vc_column-inner\">\n<div class=\"wpb_wrapper\">\n<div class=\"vc_btn3-container wpb_animate_when_almost_visible wpb_slideInUp slideInUp vc_btn3-center vc_custom_1684601102247 wpb_start_animation animated\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text uncode_shortcode_id=\u00bb191046&#8243;] &nbsp; Compartimos la Resoluci\u00f3n NAC-DGERCGC24-00000020 (pendiente de publicaci\u00f3n en Registro Oficial) Reforma la Resoluci\u00f3n\u00a0NAC-DGERCGC15-00000455 referente\u00a0al contenido del\u00a0Anexo de [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":4035,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-4034","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades-normativas"],"_links":{"self":[{"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/posts\/4034","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/comments?post=4034"}],"version-history":[{"count":0,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/posts\/4034\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/media\/4035"}],"wp:attachment":[{"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/media?parent=4034"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/categories?post=4034"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bakertilly.ec\/es\/wp-json\/wp\/v2\/tags?post=4034"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}