{"id":73821,"date":"2018-01-08T15:53:50","date_gmt":"2018-01-08T18:53:50","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/importadores-precios-transferencia\/"},"modified":"2018-01-08T15:53:50","modified_gmt":"2018-01-08T18:53:50","slug":"importadores-precios-transferencia","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/importadores-precios-transferencia\/","title":{"rendered":"IMPORTADORES: PRECIOS DE TRANSFERENCIA"},"content":{"rendered":"

\u00bfQu\u00e9 consecuencias provoca el omitir la presentaci\u00f3n de las DD. JJ. de precios de transferencia u operaciones internacionales?<\/span><\/h4>\n

<\/p>\n

Debemos aclarar ante reiteradas consultas, que hay dos obligaciones para quienes realizan transacciones con el exterior.<\/span><\/p>\n

Una obligaci\u00f3n, es la de presentar el Informe de Precios de Transferencia y las declaraciones juradas respectivas, que surge de determinadas vinculaciones especiales con los sujetos del exterior, o su radicaci\u00f3n en determinados pa\u00edses, y requiere un an\u00e1lisis de validaci\u00f3n por diferentes m\u00e9todos, para establecer precios comparables con el precio normal de mercado.<\/span><\/p>\n

La obligaci\u00f3n de la que estamos hablando, es la DD.JJ. de Precios de Transferencia, donde se informan las operaciones de exportaci\u00f3n e importaci\u00f3n, cuyo monto anual -por ejercicio comercial- en su conjunto superen la suma de UN MILL\u00d3N DE PESOS ($ 1.000.000). Se presenta anualmente.<\/span><\/p>\n

La omisi\u00f3n de presentar estas DD.JJ. informativas, dentro de los plazos de vencimiento, es sancionada con:<\/span><\/p>\n

    \n
  1. Multa Autom\u00e1tica: establecida en el art\u00edculo 38.1 de la ley 11683. La misma se encuentra graduada en un importe que var\u00eda entre $ 1.500.- y $ 9.000.-, para la DD.JJ. por operaciones de importaci\u00f3n y exportaci\u00f3n entre partes independientes, y entre $ 10.000.- y $ 20.000.-, para operaciones de precios de transferencia.<\/span><\/li>\n
  2. Suspensi\u00f3n de SIMIS: Adem\u00e1s, la AFIP, al detectar este incumplimiento, no da curso a las solicitudes de importaciones efectuadas bajo el Sistema Integral de Monitoreo de Importaciones (SIMI), hasta tanto la omisi\u00f3n de la presentaci\u00f3n no sea regularizada, y tambi\u00e9n podr\u00eda aplicar la Multa prevista en el art\u00edculo 39.1 de la ley 11683, en caso de incumplimiento de un requerimiento de la AFIP con relaci\u00f3n a estas presentaciones.<\/span><\/li>\n
  3. En algunos casos, puede pasar al contribuyente al sistema de Factura \u201cM\u201d.<\/span><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

    \u00bfQu\u00e9 consecuencias provoca el omitir la presentaci\u00f3n de las DD. JJ. de precios de transferencia u operaciones internacionales?<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","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":"","ast-disable-related-posts":"","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":"","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":""}},"footnotes":""},"categories":[13],"tags":[],"class_list":["post-73821","post","type-post","status-publish","format-standard","hentry","category-ultimas-noticias"],"_links":{"self":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/73821","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/comments?post=73821"}],"version-history":[{"count":0,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/73821\/revisions"}],"wp:attachment":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/media?parent=73821"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/categories?post=73821"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/tags?post=73821"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}