{"id":38273,"date":"2024-08-19T12:04:54","date_gmt":"2024-08-19T17:04:54","guid":{"rendered":"https:\/\/acl.com.ec\/?p=38273"},"modified":"2024-08-19T12:16:30","modified_gmt":"2024-08-19T17:16:30","slug":"sri-recuerda-el-cumplimiento-obligaciones-relacionadas","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/sri-recuerda-el-cumplimiento-obligaciones-relacionadas\/","title":{"rendered":"SRI recuerda el cumplimiento de las obligaciones relacionadas con precios de transferencia"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"38273\" class=\"elementor elementor-38273\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-89ed7bc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"89ed7bc\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\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-9dba146\" data-id=\"9dba146\" data-element_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-64957c1 elementor-widget elementor-widget-heading\" data-id=\"64957c1\" data-element_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-medium\">SRI recuerda el cumplimiento de las obligaciones relacionadas con precios de transferencia<\/h2>\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-e21775e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e21775e\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\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-09d6cf5\" data-id=\"09d6cf5\" data-element_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-f45c883 elementor-widget elementor-widget-text-editor\" data-id=\"f45c883\" data-element_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><span style=\"font-weight: 400;\">El <a href=\"https:\/\/acl.com.ec\/en\/resolucion-del-sri-actualiza-normas-de-autorretencion\/\">Servicio de Rentas Internas (SRI)<\/a> recuerda a los contribuyentes que efectuaron operaciones con partes relacionadas del exterior y\/o locales durante el ejercicio fiscal 2023 y anteriores, que est\u00e1n obligados a presentar la siguiente informaci\u00f3n:<\/span><\/p><ul><li><span style=\"font-weight: 400;\">Anexo de operaciones con partes relacionadas: aplica \u00fanicamente para los contribuyentes que hayan efectuado transacciones con partes relacionadas en montos superiores a los 3 millones de d\u00f3lares.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Informe Integral de Precios de Transferencia y el anexo de operaciones con partes relacionadas: aplica para los contribuyentes que hayan efectuado transacciones con partes relacionadas en montos superiores a los 10 millones de d\u00f3lares (a partir del a\u00f1o 2023) y 15 millones de d\u00f3lares (hasta el a\u00f1o 2022).<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Para la correcta elaboraci\u00f3n y presentaci\u00f3n de las obligaciones descritas, los contribuyentes deben verificar los requisitos que se encuentran en los siguientes enlaces de la p\u00e1gina web institucional:<\/span><\/p><ul><li><span style=\"font-weight: 400;\">Ficha t\u00e9cnica Anexo de Operaciones con Partes Relacionadas \u2013 OPR (versi\u00f3n &#8211; abril 2024) &#8211; <\/span><a href=\"https:\/\/www.sri.gob.ec\/formularios-e-instructivos1\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">enlace<\/span><\/a><span style=\"font-weight: 400;\">.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ficha T\u00e9cnica para la Estandarizaci\u00f3n del An\u00e1lisis de Precios de Transferencia (versi\u00f3n- mayo 2024 y anteriores) &#8211; <\/span><a href=\"https:\/\/www.sri.gob.ec\/fiscalidad-internacional2\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">enlace.<\/span><\/a><span style=\"font-weight: 400;\">\u00a0<\/span><\/li><li><span style=\"font-weight: 400;\">Resoluciones: NAC-DGERCGC15-00000455, publicada en el segundo suplemento del Registro Oficial Nro. 511 de 29 de mayo de 2015 y sus reformas, y NAC-DGERCGC16-00000532, publicada en el sexto suplemento del Registro Oficial Nro. 913 del 30 de diciembre de 2016 y sus reformas.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">As\u00ed tambi\u00e9n, el contribuyente debe considerar que la no presentaci\u00f3n de cualquiera de estas obligaciones o la presentaci\u00f3n incompleta, con errores, inexacta y\/o si la informaci\u00f3n mantiene diferencias con el formulario 101 del impuesto a la renta, tiene una multa m\u00e1xima de USD 15.000 por cada obligaci\u00f3n incumplida que se aplicar\u00e1 tomando en cuenta el esquema de sanciones descrito en la Resoluci\u00f3n Nro. NAC-DGERCGC24-00000020, publicada en el Segundo Suplemento del Registro Oficial Nro. 567 del 29 de mayo de 2024.<\/span><\/p><p><span style=\"font-weight: 400;\">Finalmente, el SRI estableci\u00f3 en la primera disposici\u00f3n transitoria de la <a href=\"https:\/\/acl.com.ec\/wp-content\/uploads\/2024\/08\/NAC-DGERCGC24-00000020.pdf\">Resoluci\u00f3n Nro. NAC-DGERCGC24-00000020<\/a>, que \u00fanicamente para las obligaciones del r\u00e9gimen de precios de transferencia correspondientes al ejercicio fiscal 2023, los contribuyentes deber\u00e1n cumplir con la presentaci\u00f3n de ambas obligaciones hasta el mes de septiembre de 2024, en las mismas fechas de vencimiento previstas para las declaraciones mensuales de impuestos de cada contribuyente obligado.<\/span><\/p><p><strong>Fuente: <a href=\"https:\/\/www.sri.gob.ec\/\" target=\"_blank\" rel=\"noopener\">Servicio de Rentas Internas<\/a><\/strong><\/p>\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-1120100 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1120100\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div 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elementor-top-section elementor-element elementor-element-93245ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"93245ab\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\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-33 elementor-top-column elementor-element elementor-element-f4056c6\" data-id=\"f4056c6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-023d54c\" data-id=\"023d54c\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-9bd2a22 elementor-widget elementor-widget-text-editor\" data-id=\"9bd2a22\" data-element_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><strong>Advertencia.<\/strong> El bolet\u00edn de ACL Auditores y Consultores Latam no es ni podr\u00e1 ser utilizado como asesor\u00eda u opini\u00f3n legal, en vista de que se trata de un documento netamente informativo<\/p>\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-33 elementor-top-column elementor-element elementor-element-064b73e\" data-id=\"064b73e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\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>SRI recuerda el cumplimiento de las obligaciones relacionadas con precios de transferencia El Servicio de Rentas Internas (SRI) recuerda a los contribuyentes que efectuaron operaciones con partes relacionadas del exterior y\/o locales durante el ejercicio fiscal 2023 y anteriores, que est\u00e1n obligados a presentar la siguiente informaci\u00f3n: Anexo de operaciones con partes relacionadas: aplica \u00fanicamente [&hellip;]<\/p>","protected":false},"author":4,"featured_media":38274,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","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":"","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":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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