{"id":631,"date":"2022-07-28T21:14:31","date_gmt":"2022-07-28T21:14:31","guid":{"rendered":"https:\/\/nyvcol.com\/?page_id=631"},"modified":"2026-09-18T10:22:41","modified_gmt":"2026-09-18T10:22:41","slug":"precios-de-transferencia","status":"publish","type":"page","link":"https:\/\/nyvcol.com\/en\/precios-de-transferencia\/","title":{"rendered":"Transfer Pricing"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"631\" class=\"elementor elementor-631\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9350dac elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"9350dac\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-00a044d\" data-id=\"00a044d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e1bc8e4 elementor-widget elementor-widget-heading\" data-id=\"e1bc8e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Declaraci\u00f3n informativa de<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9adc4e2 elementor-widget elementor-widget-heading\" data-id=\"9adc4e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Transfer Pricing<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f88976b elementor-widget elementor-widget-heading\" data-id=\"f88976b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Es aquella mediante la cual los contribuyentes del impuesto sobre la renta y complementarios obligados a la aplicaci\u00f3n de las normas que regulan el r\u00e9gimen de precios de\ntransferencia y que cumplan con las condiciones para ser declarantes, ponen en conocimiento de la Direcci\u00f3n de Impuestos y Aduanas Nacionales -DIAN- las operaciones que\nrealizaron durante el a\u00f1o gravable con vinculados del exterior, vinculados ubicados en\nZonas Francas o con personas, sociedades, entidades o empresas ubicadas, residentes o\ndomiciliadas en Para\u00edsos Fiscales.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ec91d3 elementor-widget elementor-widget-button\" data-id=\"4ec91d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"https:\/\/wa.me\/573176386189\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-whatsapp\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">HABLA CON UN PROFESIONAL<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-52647e4\" data-id=\"52647e4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f9e754a elementor-widget elementor-widget-image\" data-id=\"f9e754a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"700\" height=\"700\" src=\"https:\/\/nyvcol.com\/wp-content\/uploads\/2022\/07\/120.png\" class=\"attachment-full size-full wp-image-637\" alt=\"\" srcset=\"https:\/\/nyvcol.com\/wp-content\/uploads\/2022\/07\/120.png 700w, https:\/\/nyvcol.com\/wp-content\/uploads\/2022\/07\/120-300x300.png 300w, https:\/\/nyvcol.com\/wp-content\/uploads\/2022\/07\/120-150x150.png 150w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-de63742 elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"de63742\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7c03c5d\" data-id=\"7c03c5d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c42eb6c elementor-widget elementor-widget-heading\" data-id=\"c42eb6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfEn qu\u00e9 fecha debo presentar la declaraci\u00f3n de precios de transferencia?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03ec69f elementor-widget elementor-widget-html\" data-id=\"03ec69f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div style=\"position: fixed; top: -4568px; left: -4039px;\"><p>Playing experiences like those offered by <a href='https:\/\/wscasinoau.com'>win spirit casino<\/a> were rarely available at this quality just a few years ago. E-wallet withdrawals are the fastest option and are usually processed within an hour. Status messages about technical maintenance are communicated in good time. Affiliate programmes give players the opportunity to bring in other users. Mobile bonuses and exclusive promotions reward regular smartphone use. Special English-speaking tables are available at certain times of the day. A demo function makes it possible to try games without financial risk. Special-event bonuses accompany major sporting events and casino highlights throughout the year. The homepage highlights current promotions and popular games in a clear way. Minors are consistently excluded from gameplay through rigorous KYC checks. Anyone valuing long-term quality will find a reliable partner here.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-846752c elementor-widget elementor-widget-image\" data-id=\"846752c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/nyvcol.com\/wp-content\/uploads\/2026\/08\/transferencias-1024x576.jpg\" class=\"attachment-large size-large wp-image-4027\" alt=\"\" srcset=\"https:\/\/nyvcol.com\/wp-content\/uploads\/2026\/08\/transferencias-1024x576.jpg 1024w, https:\/\/nyvcol.com\/wp-content\/uploads\/2026\/08\/transferencias-300x169.jpg 300w, https:\/\/nyvcol.com\/wp-content\/uploads\/2026\/08\/transferencias-768x432.jpg 768w, https:\/\/nyvcol.com\/wp-content\/uploads\/2026\/08\/transferencias-1536x864.jpg 1536w, https:\/\/nyvcol.com\/wp-content\/uploads\/2026\/08\/transferencias-18x10.jpg 18w, https:\/\/nyvcol.com\/wp-content\/uploads\/2026\/08\/transferencias.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1a07e8 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"d1a07e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"https:\/\/wa.me\/573176386189\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-whatsapp\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">HABLA CON UN PROFESIONAL<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a6a2e85 elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no\" data-id=\"a6a2e85\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5536847\" data-id=\"5536847\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-48c4997 elementor-widget elementor-widget-heading\" data-id=\"48c4997\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfQui\u00e9nes est\u00e1n obligados al r\u00e9gimen de precios de\ntransferencia?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c19ebbb elementor-widget elementor-widget-heading\" data-id=\"c19ebbb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Est\u00e1n obligados a cumplir con el r\u00e9gimen de precios de transferencia, los contribuyentes\nque cumplan con las siguientes condiciones:<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c179a37 elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"c179a37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"> Ser contribuyente del impuesto de renta y complementarios.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"> Tener vinculados en el exterior y\/o vinculados ubicados en zonas francas.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Realizar operaciones durante el a\u00f1o gravable con:<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-155bc13 elementor-widget elementor-widget-button\" data-id=\"155bc13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"https:\/\/wa.me\/573176386189\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-whatsapp\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">HABLA CON UN PROFESIONAL<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-cd10de3\" data-id=\"cd10de3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a0f7069 elementor-widget elementor-widget-heading\" data-id=\"a0f7069\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">1. Vinculados econ\u00f3micos del exterior.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb8b22c elementor-widget elementor-widget-heading\" data-id=\"eb8b22c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">2. Personas, sociedades, entidades o empresas ubicadas, residentes o domiciliadas\nen pa\u00edses calificados como para\u00edsos fiscales, (independientemente de si se\nconfigura o no vinculaci\u00f3n).<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43a1408 elementor-widget elementor-widget-heading\" data-id=\"43a1408\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">3. Vinculado ubicado en Zonas Francas en Colombia.<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-410a1b7 elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"410a1b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">En patrimonio bruto mayor o igual a (<b>100.000 UVT<\/b>) que equivale a<b> $5.237.400.000<\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Ingreso Bruto mayor o igual a (<b>61.000 UVT<\/b>) que equivale a<b> $ 3.194.814.000<\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">En transacciones con los vinculados econ\u00f3micos del exterior, zonas francas mayor o igual (<b>45.000 UVT<\/b>) que equivale a <b>$ 2.356.830.000<\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">En transacciones con jurisdicciones no cooperantes de baja o nula imposici\u00f3n o reg\u00edmenes tributarios referenciales (Empresas, entidades, clientes o proveedores), (<b>10.000 UVT<\/b>) que equivale a <b>$ 523.740.000<\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Declaraci\u00f3n informativa de Precios de Transferencia Playing experiences like those offered by win spirit casino were rarely available at this quality just a few years ago. E-wallet withdrawals are the fastest option and are usually processed within an hour. Status messages about technical maintenance are communicated in good time. Affiliate programmes give players the opportunity to bring in other users. Mobile bonuses and exclusive promotions reward regular smartphone use. Special English-speaking tables are available at certain times of the day. A demo function makes it possible to try games without financial risk. Special-event bonuses accompany major sporting events and casino highlights throughout the year. The homepage highlights current promotions and popular games in a clear way. Minors are consistently excluded from gameplay through rigorous KYC checks. Anyone valuing long-term quality will find a reliable partner here. Es aquella mediante la cual los contribuyentes del impuesto sobre la renta y complementarios obligados a la aplicaci\u00f3n de las normas que regulan el r\u00e9gimen de precios de transferencia y que cumplan con las condiciones para ser declarantes, ponen en conocimiento de la Direcci\u00f3n de Impuestos y Aduanas Nacionales -DIAN- las operaciones que realizaron durante el a\u00f1o gravable con vinculados del exterior, vinculados ubicados en Zonas Francas o con personas, sociedades, entidades o empresas ubicadas, residentes o domiciliadas en Para\u00edsos Fiscales. HABLA CON UN PROFESIONAL \u00bfEn qu\u00e9 fecha debo presentar la declaraci\u00f3n de precios de transferencia? HABLA CON UN PROFESIONAL \u00bfQui\u00e9nes est\u00e1n obligados al r\u00e9gimen de precios de transferencia? Est\u00e1n obligados a cumplir con el r\u00e9gimen de precios de transferencia, los contribuyentes que cumplan con las siguientes condiciones: Ser contribuyente del impuesto de renta y complementarios. Tener vinculados en el exterior y\/o vinculados ubicados en zonas francas. Realizar operaciones durante el a\u00f1o gravable con: HABLA CON UN PROFESIONAL 1. Vinculados econ\u00f3micos del exterior. 2. Personas, sociedades, entidades o empresas ubicadas, residentes o domiciliadas en pa\u00edses calificados como para\u00edsos fiscales, (independientemente de si se configura o no vinculaci\u00f3n). 3. Vinculado ubicado en Zonas Francas en Colombia. En patrimonio bruto mayor o igual a (100.000 UVT) que equivale a $5.237.400.000 Ingreso Bruto mayor o igual a (61.000 UVT) que equivale a $ 3.194.814.000 En transacciones con los vinculados econ\u00f3micos del exterior, zonas francas mayor o igual (45.000 UVT) que equivale a $ 2.356.830.000 En transacciones con jurisdicciones no cooperantes de baja o nula imposici\u00f3n o reg\u00edmenes tributarios referenciales (Empresas, entidades, clientes o proveedores), (10.000 UVT) que equivale a $ 523.740.000<\/p>","protected":false},"author":4,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-631","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/nyvcol.com\/en\/wp-json\/wp\/v2\/pages\/631","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nyvcol.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/nyvcol.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/nyvcol.com\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/nyvcol.com\/en\/wp-json\/wp\/v2\/comments?post=631"}],"version-history":[{"count":49,"href":"https:\/\/nyvcol.com\/en\/wp-json\/wp\/v2\/pages\/631\/revisions"}],"predecessor-version":[{"id":7171,"href":"https:\/\/nyvcol.com\/en\/wp-json\/wp\/v2\/pages\/631\/revisions\/7171"}],"wp:attachment":[{"href":"https:\/\/nyvcol.com\/en\/wp-json\/wp\/v2\/media?parent=631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}