{"id":233,"date":"2018-08-28T08:02:42","date_gmt":"2018-08-28T13:02:42","guid":{"rendered":"http:\/\/tonatheme.com\/newwp\/consultive\/?p=233"},"modified":"2020-03-12T18:44:11","modified_gmt":"2020-03-12T23:44:11","slug":"decreto-legislativo","status":"publish","type":"post","link":"https:\/\/businecon.com\/en\/decreto-legislativo\/","title":{"rendered":"Legislative Decree No. 1312 of December 31, 2016"},"content":{"rendered":"
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Legislative Decree No. 1312 of December 31, 2016<\/strong><\/h6>\n

By\u00a0Edwar Salazar<\/span><\/span>\u00a0Posted on January 9th, 2017<\/span>\u00a0<\/p>\n

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Art\u00edculo de Opini\u00f3n<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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El pasado 31 de diciembre de 2016 dentro de las facultades otorgadas al poder ejecutivo para legislar en materia de reactivaci\u00f3n econ\u00f3mica y formalizaci\u00f3n, entre otros, se public\u00f3 el Decreto Legislativo N\u00b01312 que modifica la Ley del Impuesto a la Renta en cuanto a las normas de precios de transferencia en el art\u00edculo 32\u00b0-A, el mismo que entr\u00f3 en vigencia a partir del 01 de enero de 2017. Las modificaciones son:
\n1. Se incorporan tres tipos de declaraciones juradas informativas de precios de transferencia (ver archivo adjunto).<\/p>\n

2. En la aplicaci\u00f3n del m\u00e9todo del precio comparable no controlado, en las operaciones de exportaci\u00f3n o importaci\u00f3n de bienes con cotizaci\u00f3n\u00a0 conocida en el mercado internacional (commodities), se tomar\u00e1 en cuenta el valor de la cotizaci\u00f3n de la fecha del t\u00e9rmino de embarque de bienes exportados o del desembarque en el caso de bienes importados.<\/p>\n

3. La SUNAT podr\u00e1 utilizar la informaci\u00f3n contenida en las declaraciones para el intercambio de informaci\u00f3n tributaria con la autoridad competente de otro Estado prevista en los tratados internacionales o en las decisiones de la Comisi\u00f3n de la Comunidad Andina.<\/p>\n

4. En el caso de servicios\u00a0 sujetos a las normas de precios de transferencia, el contribuyente debe cumplir el test de beneficio del servicio y proporcionar la documentaci\u00f3n e informaci\u00f3n solicitada, como condiciones necesarias para la deducci\u00f3n del costo o gasto. Se entiende por test de beneficio cuando el servicio proporciona valor econ\u00f3mico o comercial para el destinatario del servicio.<\/p>\n

5. Trat\u00e1ndose de servicios de bajo valor a\u00f1adido, el margen de ganancia no puede exceder el 5% de los costos y gastos incurridos por el prestador del servicio. Se consideran servicios de bajo valor a\u00f1adido: (i) de car\u00e1cter auxiliar o de apoyo; (ii) no constituyen actividades principales del contribuyente o del grupo multinacional; (iii) no requieren el uso de intangibles \u00fanicos y valiosos, ni conducen a la creaci\u00f3n de intangibles \u00fanicos y valiosos; (iv) no conllevan a asumir o controlar un nivel alto o significativo de riesgo, ni genera un nivel de riesgo significativo para el proveedor.<\/p>\n

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Decreto Legislativo N\u00b01312 del 31 de Diciembre 2016 By\u00a0Edwar Salazar\u00a0Posted on January 9th, 2017\u00a0 Art\u00edculo de Opini\u00f3n<\/p>","protected":false},"author":1,"featured_media":706,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[49],"tags":[],"yoast_head":"\nDecreto Legislativo N\u00b01312 del 31 de Diciembre 2016<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/businecon.com\/en\/decreto-legislativo\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Decreto Legislativo N\u00b01312 del 31 de Diciembre 2016\" \/>\n<meta property=\"og:description\" content=\"Decreto Legislativo N\u00b01312 del 31 de Diciembre 2016 By\u00a0Edwar Salazar\u00a0Posted on January 9th, 2017\u00a0 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