{"id":26818,"date":"2020-10-09T07:55:29","date_gmt":"2020-10-09T12:55:29","guid":{"rendered":"https:\/\/acl.com.ec\/?p=26818"},"modified":"2020-10-09T07:55:29","modified_gmt":"2020-10-09T12:55:29","slug":"anexo-de-operaciones-con-partes-relacionadas-del-exterior-opre","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/anexo-de-operaciones-con-partes-relacionadas-del-exterior-opre\/","title":{"rendered":"Anexo de operaciones con partes relacionadas del exterior (OPRE)"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n

Anexo de operaciones con partes relacionadas del exterior (OPRE)<\/strong><\/span><\/div>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Seg\u00fan Resoluci\u00f3n No. NAC-DGERCGC15-00000455<\/em><\/strong> del 27 de mayo de 2015 establece que los sujetos pasivos del Impuesto a la Renta<\/strong> que, no estando exentos de la aplicaci\u00f3n de precios de transferencia dentro de un mismo per\u00edodo fiscal hayan efectuado operaciones con partes relacionadas en un monto acumulado mayor a tres millones de d\u00f3lares, est\u00e1n en la obligaci\u00f3n de presentar este Anexo.<\/strong><\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00bb26820″ img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n

\u00bfC\u00f3mo hago el tr\u00e1mite?<\/strong><\/span><\/div>\n

Procedimiento para realizar el tr\u00e1mite en l\u00ednea:<\/strong><\/p>\n

    \n
  1. Descargar e instalar DIMM Formularios ingresando al siguiente link: http:\/\/www.sri.gob.ec\/web\/guest\/formularios-e-instructivos1<\/a><\/span><\/li>\n
  2. Descargar e instalar anexo OPR ingresando al siguiente link: http:\/\/www.sri.gob.ec\/web\/guest\/formularios-e-instructivos1<\/a><\/span><\/li>\n
  3. Elaborar o editar una anexo<\/span><\/li>\n
  4. Ingresar a la p\u00e1gina web: www.sri.gob.ec<\/a><\/span><\/li>\n
  5. Ingresar a SRI en l\u00ednea<\/span><\/li>\n
  6. Escoger anexos<\/span><\/li>\n
  7. Escoger env\u00edo y consulta de anexos<\/span><\/li>\n
  8. Ingresar n\u00famero de identificaci\u00f3n y clave<\/span><\/li>\n
  9. Escoger anexo OPR<\/span><\/li>\n
  10. Seleccionar el archivo\u00a0<\/span><\/li>\n
  11. \u00a0Escoger la opci\u00f3n cargar archivo<\/span><\/li>\n<\/ol>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n

    Ante cualquier duda, comun\u00edcate con nosotros:<\/strong><\/span><\/p>\n

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    [vc_row][vc_column][vc_column_text] Anexo de operaciones con partes relacionadas del exterior (OPRE) [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Seg\u00fan Resoluci\u00f3n No. NAC-DGERCGC15-00000455 del 27 de mayo de 2015 establece que los sujetos pasivos del Impuesto a la Renta que, no estando exentos de la aplicaci\u00f3n de precios de transferencia dentro de un mismo per\u00edodo fiscal hayan efectuado operaciones con partes relacionadas en un […]<\/p>","protected":false},"author":3,"featured_media":26822,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","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":"","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":"var(--ast-global-color-4)","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":""}},"_joinchat":[],"footnotes":""},"categories":[20],"tags":[],"class_list":["post-26818","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/26818","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/comments?post=26818"}],"version-history":[{"count":0,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/26818\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/26822"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=26818"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=26818"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=26818"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}