{"id":1262,"date":"2023-07-04T22:23:49","date_gmt":"2023-07-04T22:23:49","guid":{"rendered":"https:\/\/nyvcol.com\/?p=1262"},"modified":"2025-04-29T14:28:15","modified_gmt":"2025-04-29T14:28:15","slug":"precios-de-transferencia-2023","status":"publish","type":"post","link":"https:\/\/nyvcol.com\/en\/precios-de-transferencia-2023\/","title":{"rendered":"Transfer Pricing"},"content":{"rendered":"

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

\u00bfQui\u00e9nes est\u00e1n obligados al r\u00e9gimen de precios de transferencia?<\/strong><\/p>\n

1. Las Compa\u00f1\u00edas que tengan y que realicen operaciones con vinculados econ\u00f3micos del exterior.<\/p>\n

2. Las Compa\u00f1\u00edas que realicen operaciones con 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).<\/p>\n

3. Las Compa\u00f1\u00edas que tengan y que realicen operaciones con vinculados ubicados en Zonas Francas en Colombia.<\/p>\n

Si cumples con alguna de estas condiciones es momento de empezar a buscar una asesor\u00eda y no dejarlo para \u00faltima hora.<\/p>\n

\u00bfEn qu\u00e9 fecha debo presentar la declaraci\u00f3n de precios de transferencia?<\/strong><\/p>\n\n\n

\"\"<\/figure>","protected":false},"excerpt":{"rendered":"

El precio de transferencia es aquel que pactan dos empresas que pertenecen a un mismo grupo empresarial o el precio […]<\/p>\n","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":5,"href":"https:\/\/nyvcol.com\/en\/wp-json\/wp\/v2\/posts\/1262\/revisions"}],"predecessor-version":[{"id":1599,"href":"https:\/\/nyvcol.com\/en\/wp-json\/wp\/v2\/posts\/1262\/revisions\/1599"}],"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}]}}