{"id":39703,"date":"2025-06-19T11:31:43","date_gmt":"2025-06-19T16:31:43","guid":{"rendered":"https:\/\/acl.com.ec\/?p=39703"},"modified":"2025-06-19T12:13:41","modified_gmt":"2025-06-19T17:13:41","slug":"plazo-ampliado-para-reportar-operaciones-con-partes","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/plazo-ampliado-para-reportar-operaciones-con-partes\/","title":{"rendered":"Plazo ampliado para reportar operaciones con partes relacionadas 2024"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"39703\" class=\"elementor elementor-39703\" 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 habilita formulario de Impuesto a la Renta para personas naturales RIMPE<\/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__width-inherit 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 class=\"p1\"><a href=\"https:\/\/acl.com.ec\/en\/sri-habilita-formulario-de-impuesto-a-la-renta-para-personas-naturales-rimpe\/\">El Servicio de Rentas Internas (SRI)<\/a> ha emitido una resoluci\u00f3n clave que ampl\u00eda el plazo de presentaci\u00f3n del <span class=\"s1\">Anexo de Operaciones con Partes Relacionadas<\/span> y el <span class=\"s1\">Informe Integral de Precios de Transferencia<\/span> correspondientes al ejercicio fiscal 2024.<\/p><h5><b>\u00bfA qui\u00e9nes aplica esta obligaci\u00f3n?<\/b><\/h5><p class=\"p1\">Esta normativa aplica a los <span class=\"s1\">sujetos pasivos del Impuesto a la Renta<\/span> que hayan realizado operaciones con partes relacionadas durante el per\u00edodo fiscal 2024:<\/p><ul><li><p class=\"p1\"><span class=\"s1\">Si el <\/span>monto acumulado<span class=\"s1\"> supera los <\/span>USD 3 millones<span class=\"s1\">, se debe presentar el <\/span>Anexo de Operaciones con Partes Relacionadas<span class=\"s1\">.<\/span><\/p><\/li><li><p class=\"p1\"><span class=\"s1\">Si este monto <\/span>excede los USD 10 millones<span class=\"s1\">, tambi\u00e9n ser\u00e1 obligatorio presentar el <\/span>Informe Integral de Precios de Transferencia<span class=\"s1\">.<\/span><\/p><\/li><\/ul><h5><b>\u00bfQu\u00e9 informaci\u00f3n debe contener cada documento?<\/b><\/h5><h5><b>Anexo de Operaciones con Partes Relacionadas<\/b><\/h5><p class=\"p1\">Incluye los detalles de todas las transacciones efectuadas con partes relacionadas, tanto dentro como fuera del pa\u00eds. Debe presentarse en el formato y medio magn\u00e9tico establecidos en la p\u00e1gina oficial del SRI.<\/p><p class=\"p1\"><b>Informe Integral de Precios de Transferencia<\/b><\/p><p class=\"p1\">Debe contener un an\u00e1lisis t\u00e9cnico de las operaciones efectuadas, incluyendo comparabilidad de precios, m\u00e1rgenes de utilidad, metodolog\u00eda aplicada y papeles de trabajo detallados en archivo Excel.<\/p><p class=\"p1\">Este informe tiene como objetivo demostrar que las transacciones con partes relacionadas se han realizado bajo el <span class=\"s1\">principio de plena competencia<\/span>.<\/p><h5><b>\u00bfCu\u00e1l es el nuevo plazo?<\/b><\/h5><p class=\"p1\">Aunque el Reglamento establece que el plazo no debe exceder dos meses desde la fecha l\u00edmite de presentaci\u00f3n de la declaraci\u00f3n de Impuesto a la Renta, <span class=\"s1\">el SRI ha otorgado una ampliaci\u00f3n extraordinaria para el ejercicio fiscal 2024<\/span>, la cual ser\u00e1 comunicada oficialmente con nuevas fechas y condiciones.<\/p><h5><b>Sanciones por incumplimiento<\/b><\/h5><p class=\"p1\">El no presentar estos documentos, o hacerlo con errores o fuera de plazo, puede implicar <span class=\"s1\">multas de hasta USD 15.000 por cada obligaci\u00f3n<\/span>. Adem\u00e1s, la Administraci\u00f3n Tributaria podr\u00e1 iniciar procesos sancionatorios formales si detecta omisiones o inconsistencias.<\/p><h5><b>Recomendaciones clave<\/b><\/h5><ul><li><p class=\"p1\">Verifica si tus operaciones del 2024 superan los montos obligatorios.<\/p><\/li><li><p class=\"p1\">Prepara con anticipaci\u00f3n los papeles de trabajo y documentaci\u00f3n soporte.<\/p><\/li><li><p class=\"p1\">Usa la ficha t\u00e9cnica publicada por el SRI para garantizar que tu presentaci\u00f3n cumpla con todos los requisitos.<\/p><\/li><li><p class=\"p1\">Si no puedes cumplir a tiempo, aprovecha esta pr\u00f3rroga para organizar tu informaci\u00f3n correctamente.<\/p><\/li><\/ul><h5 class=\"p1\"><strong>Descarga aqu\u00ed la resoluci\u00f3n oficial del SRI:<\/strong><b> <a href=\"https:\/\/acl.com.ec\/wp-content\/uploads\/2025\/06\/RESOLUCION-No-NAC-DGERCGC15-00000455.pdf\">RESOLUCIO\u0301N No NAC-DGERCGC15-00000455<\/a><\/b><\/h5><p><strong style=\"font-size: 16px;\">Fuente: <a href=\"https:\/\/www.sri.gob.ec\/web\/intersri\/home\" 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 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-6aa6f3a\" data-id=\"6aa6f3a\" 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-4d4b6f6 elementor-widget elementor-widget-text-editor\" data-id=\"4d4b6f6\" 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 style=\"text-align: center;\">Ante cualquier duda, comun\u00edquese con nosotros<\/p><p style=\"text-align: center;\">info@acl.com.ec<br \/>(+593) 99 734 9372<\/p><p>\u00a1S\u00edganos en Redes Sociales!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9be424 elementor-shape-circle elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"a9be424\" data-element_type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-whatsapp 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class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-00520dd elementor-widget elementor-widget-spacer\" data-id=\"00520dd\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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-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 habilita formulario de Impuesto a la Renta para personas naturales RIMPE El Servicio de Rentas Internas (SRI) ha emitido una resoluci\u00f3n clave que ampl\u00eda el plazo de presentaci\u00f3n del Anexo de Operaciones con Partes Relacionadas y el Informe Integral de Precios de Transferencia correspondientes al ejercicio fiscal 2024. \u00bfA qui\u00e9nes aplica esta obligaci\u00f3n? Esta [&hellip;]<\/p>","protected":false},"author":4,"featured_media":39704,"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 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":[14,23,22,20],"tags":[],"class_list":["post-39703","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-acl","category-contabilidad","category-economia-finanzas","category-tributario","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/39703","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/comments?post=39703"}],"version-history":[{"count":10,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/39703\/revisions"}],"predecessor-version":[{"id":39717,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/39703\/revisions\/39717"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/39704"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=39703"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=39703"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=39703"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}