Alerta N° 001-2021-BO | Precios de Transferencia: Nueva Obligación Tributaria Bolivia

1.- Precios de Transferencia se da en Bolivia a raíz del cumplimiento de Normas Tributarias Internacionales emitidas por la Organización para la Cooperación y el Desarrollo Económicos (OCDE), de la cual Bolivia es parte, por medio de la Ley N°549 del 21 de julio de 2014, que modificó el Artículo 45 de la Ley N°843 Código Tributario e incorporó los Artículos 45 bis y 45 en dicha norma sobre PARTES VINCULADAS.

2.- La mencionada Norma, está vigente a partir de la gestión fiscal que se inicia el 01 de enero de 2015, por medio del Decreto Supremo N°2227, que reglamentó la aplicación de los Artículos 45°, 45° bis y 45° ter de la Ley N°843, que tipifica las obligaciones de los sujetos pasivos en operaciones vinculadas y la documentación e información complementaria a ser presentada, para cumplir dicha obligación.

3.- Precios de Transferencia significa todas aquellas operaciones comerciales y/o financieras realizadas entre empresas vinculadas, a los efectos de la determinación del Impuesto sobre las Utilidades de las Empresas, con el fin de llevar estas operaciones de acuerdo a la realidad económica de cada país.

4.- La Resolución Normativa de Directorio N°10-0008-15 de Precios de Transferencia, establece el marco operativo para el cumplimiento de la presentación de Precios de Transferencia junto con el cierre de Gestión Anual, analizadas por medio de operaciones de compras y ventas generales de 1 gestión.

5.- Según el Artículo 2 de la Ley N°549 de 21 de julio de 2014, son partes vinculadas cuando una persona natural o jurídica participa en la dirección, control, administración o posea capital en otra empresa o cuando un tercero directa o indirectamente participe en la dirección, control, administración o posea capital en dos o más empresas.

6.- El Decreto Supremo 2227 de 31 de diciembre de 2014, que reglamenta la Ley N°549 de 21 de julio de 2014, considera que son partes vinculadas en los siguientes las empresas sujetas a presentar esta obligación en los casos siguientes:

  • Una persona natural o jurídica nacional que participe directamente o a través de terceros en la dirección, control, administración o posea capital en una o más o más empresas del exterior o, sucursales, filiales o subsidiarias de empresas del exterior que realicen operaciones en territorio nacional
  • Una persona natural o jurídica del exterior, que participe directamente o a través de terceros en la dirección, control, administración o posea capital en una o más empresas nacionales o sucursales, filiales, o subsidiarias de empresas del exterior que operen en territorio nacional.
  • Una persona natural o jurídica con operaciones en territorio nacional que mantenga relaciones comerciales y/o financieras directas o indirectas, con personas naturales o jurídicas domiciliadas o que realicen operaciones en países o regiones con baja o nula tributación.
  • Una empresa sucursal, filial, o subsidiaria en territorio nacional que mantenga operaciones con su casa matriz en el exterior de una misma casa matriz.
  • Se realicen operaciones comerciales y/o financieras entre una sucursal, filial o subsidiaria situada en territorio nacional y otra del exterior de una misma casa matriz.
  • Se realicen operaciones comerciales y/o financieras entre una empresa nacional y otra en el extranjero, cuyos propietarios, accionistas, socios, gerentes, miembros de directorio o personal jerárquico tengan parentesco hasta cuarto grado de consanguinidad y segundo de afinidad.
  • Transacciones bancarias u otras realizadas por medio de Bancos o en Países de baja o nula tributación (Paraísos fiscales).

7.- Las obligaciones formales que los contribuyentes sujetos a la presentación de la obligación tributaria son: 

  • Están obligados a presentar el Formulario Electrónico 601 Declaración Jurada Informativa de Operaciones con Partes Vinculadas + Estudio de Precios de Transferencia EPT.- Los sujetos pasivos cuyas operaciones con partes vinculadas acumuladas en una gestión anual, sean iguales o mayores a Bs15.000.000.- (Quince millones 00/100 Bolivianos).

  • Están obligados a presentar el Formulario Electrónico 601 Declaración Jurada Informativa de Operaciones con Partes Vinculadas. – Los sujetos pasivos cuyas operaciones con partes vinculadas acumuladas en una gestión anual son iguales o mayores a Bs7.500.000.- (Siete millones quinientos mil 00/100 bolivianos) y menores a Bs15.000.000.- (Quince millones 00/100 bolivianos).
  • Están obligados a conservar la documentación necesaria para demostrar que sus operaciones con partes vinculadas fueron efectuadas a precios de mercado o que en las mismas se realizaron los ajustes necesarios. – Los sujetos pasivos cuyas operaciones con partes vinculadas acumuladas en una gestión anual sean menores a Bs7.500.000.- (Siete millones quinientos mil 00/100 bolivianos).

8.- Es recomendable que las empresas cuenten con el Estudio de Precios de Transferencia (EPT) antes de la fecha máxima de presentación, de acuerdo al tipo de actividad empresarial arriba mencionado, toda vez que dicha fecha coincide con el plazo establecido para la presentación de la Declaración Jurada y pago del Impuesto sobre las Utilidades de las Empresas (IUE), conforme lo dispuesto en el Artículo 39 del Decreto Supremo N°24051. 

9.- Constituyen incumplimiento a deberes formales:

  • La no presentación o presentación fuera de plazo del Estudio de Precios de Transferencia – EPT en formato físico.
  • El no envío o envío fuera de plazo del Estudio de Precios de Transferencia – EPT en formato digital.
  • El no envío o envío fuera de plazo de la Declaración Jurada Informativa de Operaciones con Partes Vinculadas – Formulario Electrónico 601.
  • La presentación y/o envío del Estudio de Precios de Transferencia – EPT con errores, con información incompleta y/o sin cumplir las disposiciones establecidas en la presente Resolución.
  • El envío de la Declaración Jurada Informativa de Operaciones con Partes Vinculadas – Formulario Electrónico 601; con errores o con información incompleta.

10.- El incumplimiento de los deberes formales anteriormente mencionados puede ser sancionado con la máxima sanción establecida en el Artículo 162 de la Ley N°2492 del Código Tributario Boliviano, la cual asciende a 5,000 UFV (Unidades de Fomento a la Vivienda); sin perjuicio de la responsabilidad penal que corresponda. Además de la Fiscalización futura por la no presentación ni estudio de Precios de Transferencia.  

Bolivia, 2 de enero del 2021

Alertas de precios de transferencia

Eventos

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