Alerta Legal 001- 2020 Colombia: DIAN invita al cumplimiento de obligaciones del régimen de precios de transferencia en Colombia y el reporte detallado de los ajustes como resultado del análisis de precios de transferencia.

Bogotá, 29 de abril del 2020.

La DIAN como prestador del servicio público esencial denominado Servicio Fiscal, cuyo objetivo es coadyuvar a garantizar la seguridad fiscal del Estado Colombiano y la protección del orden público económico nacional, con el fin de asegurar el adecuado cumplimiento voluntario de las obligaciones en el régimen de Precios de Transferencia, enfatiza en los siguientes puntos:

  1. Tener en cuenta las fechas para la presentación y los requisitos establecidos en los artículos 260-5 y 260-9 del Estatuto Tributario y Decreto 2120 del 15 de diciembre de 2017, incorporado en el Decreto 1625 de 2016, Único Reglamentario en Materia Tributaria, para la presentación en debida forma de la Declaración Informativa de Precios de Transferencia y de la Documentación Comprobatoria (Informe Local, Informe Maestro e Informe País por País, según corresponda). De igual manera en caso de incurrir en los hechos sancionables mencionados verificar la correcta determinación y pago de las sanciones establecidas en el Estatuto Tributario.
  2. Los ajustes por efecto del Régimen de Precios de Transferencia en aplicación del artículo 260-3 del Estatuto Tributario, deben verse reflejados en la Declaración de Renta del año gravable correspondiente.

Bajo esta premisa si declara un ajuste en la declaración de renta del año gravable 2019, se tendrá que emitir un correo a la siguiente dirección: preciostransferencia@dian.gov.co, con los siguientes datos:

  1. Cuneta contable
  2. Descripción
  3. Saldo contable
  4. Valor del ajuste
  5. Valor fiscal
  6. Reglón(es) de la Declaración de Renta donde el ajuste se incluyó.

Para mayor información visite el portal web oficial de la DIAN en el siguiente enlace www.dian.gov.co o contáctenos al correo kbecerra@tpconsulting-group.com.

TP Consulting Colombia

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