{"id":1262,"date":"2023-07-04T22:23:49","date_gmt":"2023-07-04T22:23:49","guid":{"rendered":"https:\/\/nyvcol.com\/?p=1262"},"modified":"2026-08-05T21:44:16","modified_gmt":"2026-08-05T21:44:16","slug":"precios-de-transferencia-2023","status":"publish","type":"post","link":"https:\/\/nyvcol.com\/en\/precios-de-transferencia-2023\/","title":{"rendered":"Transfer Pricing"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1262\" class=\"elementor elementor-1262\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-74f6d370 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=\"74f6d370\" data-element_type=\"section\" data-e-type=\"section\">\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-438c17d2\" data-id=\"438c17d2\" 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-71d6f15a elementor-widget elementor-widget-text-editor\" data-id=\"71d6f15a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El precio de transferencia es aquel que pactan dos empresas que pertenecen a un mismo grupo empresarial o el precio fijado en las transacciones internacionales entre entidades vinculadas fiscalmente.<\/p>\n<p><strong>\u00bfQui\u00e9nes est\u00e1n obligados al r\u00e9gimen de precios de transferencia?<\/strong><\/p>\n<p>1. En patrimonio bruto mayor o igual a (<strong>100.000 UVT<\/strong>) que equivale a <strong>$5.237.400.000.<\/strong><\/p>\n<p>2. Ingreso Bruto mayor o igual a (<strong>61.000 UVT<\/strong>) que equivale a <strong>$ 3.194.814.000<\/strong>.<\/p>\n<p>3. En transacciones con los vinculados econ\u00f3micos del exterior, zonas francas mayor o igual (<strong>45.000 UVT<\/strong>) que equivale a <strong>$ 2.356.830.000.<\/strong><\/p>\n<p>4. En transacciones con jurisdicciones no cooperantes de baja o nula imposici\u00f3n o reg\u00edmenes tributarios referenciales (Empresas, entidades, clientes o proveedores), (<strong>10.000 UVT<\/strong>) que equivale a <strong>$ 523.740.000.<\/strong><\/p>\n<p>Si cumples con alguna de estas condiciones es momento de empezar a buscar una asesor\u00eda y no dejarlo para \u00faltima hora.<\/p>\n<p><strong>\u00bfEn qu\u00e9 fecha debo presentar la declaraci\u00f3n de precios de transferencia?<\/strong><\/p>\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" class=\"wp-image-4027\" src=\"https:\/\/nyvcol.com\/wp-content\/uploads\/2026\/08\/transferencias-1024x576.jpg\" 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\" \/><\/figure>\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<\/div>","protected":false},"excerpt":{"rendered":"<p>El precio de transferencia es aquel que pactan dos empresas que pertenecen a un mismo grupo empresarial o el precio fijado en las transacciones internacionales entre entidades vinculadas fiscalmente. \u00bfQui\u00e9nes est\u00e1n obligados al r\u00e9gimen de precios de transferencia? 1. En patrimonio bruto mayor o igual a (100.000 UVT) que equivale a $5.237.400.000. 2. Ingreso Bruto mayor o igual a (61.000 UVT) que equivale a $ 3.194.814.000. 3. En transacciones con los vinculados econ\u00f3micos del exterior, zonas francas mayor o igual (45.000 UVT) que equivale a $ 2.356.830.000. 4. 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. Si cumples con alguna de estas condiciones es momento de empezar a buscar una asesor\u00eda y no dejarlo para \u00faltima hora. \u00bfEn qu\u00e9 fecha debo presentar la declaraci\u00f3n de precios de transferencia?<\/p>","protected":false},"author":3,"featured_media":1263,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","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":"set","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":""},"categories":[13,78,79],"tags":[],"class_list":["post-1262","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualidad","category-dian","category-impuestos"],"_links":{"self":[{"href":"https:\/\/nyvcol.com\/en\/wp-json\/wp\/v2\/posts\/1262","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nyvcol.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nyvcol.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nyvcol.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/nyvcol.com\/en\/wp-json\/wp\/v2\/comments?post=1262"}],"version-history":[{"count":9,"href":"https:\/\/nyvcol.com\/en\/wp-json\/wp\/v2\/posts\/1262\/revisions"}],"predecessor-version":[{"id":4062,"href":"https:\/\/nyvcol.com\/en\/wp-json\/wp\/v2\/posts\/1262\/revisions\/4062"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nyvcol.com\/en\/wp-json\/wp\/v2\/media\/1263"}],"wp:attachment":[{"href":"https:\/\/nyvcol.com\/en\/wp-json\/wp\/v2\/media?parent=1262"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nyvcol.com\/en\/wp-json\/wp\/v2\/categories?post=1262"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nyvcol.com\/en\/wp-json\/wp\/v2\/tags?post=1262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}