Declaración informativa de
Precios de Transferencia
¿En qué fecha debo presentar la declaración de precios de transferencia?
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¿Quiénes están obligados al régimen de precios de transferencia?
- Ser contribuyente del impuesto de renta y complementarios.
- Tener vinculados en el exterior y/o vinculados ubicados en zonas francas.
- Realizar operaciones durante el año gravable con:
- 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 económicos 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 imposición o regímenes tributarios referenciales (Empresas, entidades, clientes o proveedores), (10.000 UVT) que equivale a $ 523.740.000
