{"id":1752,"date":"2021-09-16T17:36:05","date_gmt":"2021-09-16T22:36:05","guid":{"rendered":"http:\/\/cursorcorporativo.com\/?p=1752"},"modified":"2021-09-16T17:36:05","modified_gmt":"2021-09-16T22:36:05","slug":"declaracion-de-precios-de-transferencia-para-grupos-economicos","status":"publish","type":"post","link":"https:\/\/www.ladersam.com\/en\/declaracion-de-precios-de-transferencia-para-grupos-economicos\/","title":{"rendered":"Declaraci\u00f3n de Precios de Transferencia para Grupos Econ\u00f3micos"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Si su empresa integra un grupo econ\u00f3mico, y (i) sus ingresos anuales devengados son mayores a 20.000 UIT (S\/86 millones en 2020), y ii) realiza transacciones con vinculados o desde, hacia o a trav\u00e9s de PTNCBNI iguales o mayores a 400 UIT (S\/1.72 millones en 2020), entre 15 al 25 de octubre de 2020, seg\u00fan el \u00faltimo d\u00edgito de su RUC, le corresponde presentar a SUNAT el reporte Maestro.<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter\"><table><tbody><tr><td>\n  <strong>\u00daltimo\n  d\u00edgito del RUC del Contribuyente<\/strong>\n  <\/td><td>   <strong>Fecha de   vencimiento  <\/strong> <\/td><\/tr><tr><td>\n  0\n  <\/td><td>\n  15 de octubre\n  <\/td><\/tr><tr><td>\n  1\n  <\/td><td>\n  18 de octubre\n  <\/td><\/tr><tr><td>\n  2-3\n  <\/td><td>\n  19 de octubre\n  <\/td><\/tr><tr><td>\n  4-5\n  <\/td><td>\n  20 de octubre\n  <\/td><\/tr><tr><td>\n  6-7\n  <\/td><td>\n  21 de octubre\n  <\/td><\/tr><tr><td>\n  8-9\n  <\/td><td>\n  22 de octubre\n  <\/td><\/tr><tr><td>\n  Buenos Contribuyentes\n  <\/td><td><strong>   25 de octubre   <\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Dicho reporte, sumado a los reportes Local y Pa\u00eds por Pa\u00eds, son declaraciones\ninformativas referidas a precios de transferencia que exige la SUNAT,\naline\u00e1ndose a las disposiciones de OCDE. A trav\u00e9s de dichos reportes, los\ncontribuyentes deben informar sobre las transacciones entre vinculados o\nPTNCBNI, as\u00ed como informaci\u00f3n del grupo econ\u00f3mico que integran.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En caso los\ncontribuyentes obligados no presenten el Reporte Maestro es sancionado con el 0.6%\nde los ingresos netos del obligado, con un m\u00ednimo de 10% de una UIT con un tope\nde hasta 25 UIT.<\/p>","protected":false},"excerpt":{"rendered":"<p>Si su empresa integra un grupo econ\u00f3mico, y (i) sus ingresos anuales devengados son mayores a 20.000 UIT (S\/86 millones en 2020), y ii) realiza transacciones con vinculados o desde, hacia o a trav\u00e9s de PTNCBNI iguales o mayores a 400 UIT (S\/1.72 millones en 2020), entre 15 al 25 de octubre de 2020, seg\u00fan [&hellip;]<\/p>","protected":false},"author":4,"featured_media":2015,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[110,107],"tags":[223,224,192],"class_list":["post-1752","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion-de-nominas","category-precios-de-transferencia","tag-ocde","tag-precios-de-transferecia","tag-sunat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Declaraci\u00f3n de Precios de Transferencia para Grupos Econ\u00f3micos - Ladersam Consultores<\/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:\/\/www.ladersam.com\/en\/declaracion-de-precios-de-transferencia-para-grupos-economicos\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Declaraci\u00f3n de Precios de Transferencia para Grupos Econ\u00f3micos - Ladersam Consultores\" \/>\n<meta property=\"og:description\" content=\"Si su empresa integra un grupo econ\u00f3mico, y (i) sus ingresos anuales devengados son mayores a 20.000 UIT (S\/86 millones en 2020), y ii) realiza transacciones con vinculados o desde, hacia o a trav\u00e9s de PTNCBNI iguales o mayores a 400 UIT (S\/1.72 millones en 2020), entre 15 al 25 de octubre de 2020, seg\u00fan [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ladersam.com\/en\/declaracion-de-precios-de-transferencia-para-grupos-economicos\/\" \/>\n<meta property=\"og:site_name\" content=\"Ladersam Consultores\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/web.facebook.com\/Ladersam\" \/>\n<meta property=\"article:published_time\" content=\"2021-09-16T22:36:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/09\/Declaracion-de-Precios-de-Transferencia-para-Grupos-Economicos.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1390\" \/>\n\t<meta property=\"og:image:height\" content=\"927\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Comercial Ladersam\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Comercial Ladersam\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.ladersam.com\/declaracion-de-precios-de-transferencia-para-grupos-economicos\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.ladersam.com\/declaracion-de-precios-de-transferencia-para-grupos-economicos\/\"},\"author\":{\"name\":\"Comercial Ladersam\",\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/person\/23e6490869e2e1954e2d88da80c342e1\"},\"headline\":\"Declaraci\u00f3n de Precios de Transferencia para Grupos Econ\u00f3micos\",\"datePublished\":\"2021-09-16T22:36:05+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.ladersam.com\/declaracion-de-precios-de-transferencia-para-grupos-economicos\/\"},\"wordCount\":199,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.ladersam.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.ladersam.com\/declaracion-de-precios-de-transferencia-para-grupos-economicos\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/09\/Declaracion-de-Precios-de-Transferencia-para-Grupos-Economicos.jpg\",\"keywords\":[\"OCDE\",\"PRECIOS DE TRANSFERECIA\",\"SUNAT\"],\"articleSection\":[\"Gesti\u00f3n de n\u00f3minas\",\"Precios de Transferencia\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.ladersam.com\/declaracion-de-precios-de-transferencia-para-grupos-economicos\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.ladersam.com\/declaracion-de-precios-de-transferencia-para-grupos-economicos\/\",\"url\":\"https:\/\/www.ladersam.com\/declaracion-de-precios-de-transferencia-para-grupos-economicos\/\",\"name\":\"Declaraci\u00f3n de Precios de Transferencia para Grupos Econ\u00f3micos - Ladersam Consultores\",\"isPartOf\":{\"@id\":\"https:\/\/www.ladersam.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.ladersam.com\/declaracion-de-precios-de-transferencia-para-grupos-economicos\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.ladersam.com\/declaracion-de-precios-de-transferencia-para-grupos-economicos\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/09\/Declaracion-de-Precios-de-Transferencia-para-Grupos-Economicos.jpg\",\"datePublished\":\"2021-09-16T22:36:05+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.ladersam.com\/declaracion-de-precios-de-transferencia-para-grupos-economicos\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.ladersam.com\/declaracion-de-precios-de-transferencia-para-grupos-economicos\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.ladersam.com\/declaracion-de-precios-de-transferencia-para-grupos-economicos\/#primaryimage\",\"url\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/09\/Declaracion-de-Precios-de-Transferencia-para-Grupos-Economicos.jpg\",\"contentUrl\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/09\/Declaracion-de-Precios-de-Transferencia-para-Grupos-Economicos.jpg\",\"width\":1390,\"height\":927},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.ladersam.com\/declaracion-de-precios-de-transferencia-para-grupos-economicos\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/www.ladersam.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Declaraci\u00f3n de Precios de Transferencia para Grupos Econ\u00f3micos\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.ladersam.com\/#website\",\"url\":\"https:\/\/www.ladersam.com\/\",\"name\":\"Ladersam Consultores\",\"description\":\"Firma de consultor\u00eda y auditor\u00eda que deja huella\",\"publisher\":{\"@id\":\"https:\/\/www.ladersam.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.ladersam.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.ladersam.com\/#organization\",\"name\":\"Ladersam Consultores\",\"url\":\"https:\/\/www.ladersam.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/01\/lasersam-logo.png\",\"contentUrl\":\"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/01\/lasersam-logo.png\",\"width\":790,\"height\":193,\"caption\":\"Ladersam Consultores\"},\"image\":{\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/web.facebook.com\/Ladersam\",\"https:\/\/es.linkedin.com\/company\/ladersamconsultores\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/person\/23e6490869e2e1954e2d88da80c342e1\",\"name\":\"Comercial Ladersam\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.ladersam.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/9393ecfdbe46891c9eecac38dc3cb7508d36986e962b9613b98feda8af06a288?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/9393ecfdbe46891c9eecac38dc3cb7508d36986e962b9613b98feda8af06a288?s=96&d=mm&r=g\",\"caption\":\"Comercial Ladersam\"},\"url\":\"https:\/\/www.ladersam.com\/en\/author\/comercial\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Declaraci\u00f3n de Precios de Transferencia para Grupos Econ\u00f3micos - Ladersam Consultores","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.ladersam.com\/en\/declaracion-de-precios-de-transferencia-para-grupos-economicos\/","og_locale":"en_US","og_type":"article","og_title":"Declaraci\u00f3n de Precios de Transferencia para Grupos Econ\u00f3micos - Ladersam Consultores","og_description":"Si su empresa integra un grupo econ\u00f3mico, y (i) sus ingresos anuales devengados son mayores a 20.000 UIT (S\/86 millones en 2020), y ii) realiza transacciones con vinculados o desde, hacia o a trav\u00e9s de PTNCBNI iguales o mayores a 400 UIT (S\/1.72 millones en 2020), entre 15 al 25 de octubre de 2020, seg\u00fan [&hellip;]","og_url":"https:\/\/www.ladersam.com\/en\/declaracion-de-precios-de-transferencia-para-grupos-economicos\/","og_site_name":"Ladersam Consultores","article_publisher":"https:\/\/web.facebook.com\/Ladersam","article_published_time":"2021-09-16T22:36:05+00:00","og_image":[{"width":1390,"height":927,"url":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/09\/Declaracion-de-Precios-de-Transferencia-para-Grupos-Economicos.jpg","type":"image\/jpeg"}],"author":"Comercial Ladersam","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Comercial Ladersam","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.ladersam.com\/declaracion-de-precios-de-transferencia-para-grupos-economicos\/#article","isPartOf":{"@id":"https:\/\/www.ladersam.com\/declaracion-de-precios-de-transferencia-para-grupos-economicos\/"},"author":{"name":"Comercial Ladersam","@id":"https:\/\/www.ladersam.com\/#\/schema\/person\/23e6490869e2e1954e2d88da80c342e1"},"headline":"Declaraci\u00f3n de Precios de Transferencia para Grupos Econ\u00f3micos","datePublished":"2021-09-16T22:36:05+00:00","mainEntityOfPage":{"@id":"https:\/\/www.ladersam.com\/declaracion-de-precios-de-transferencia-para-grupos-economicos\/"},"wordCount":199,"commentCount":0,"publisher":{"@id":"https:\/\/www.ladersam.com\/#organization"},"image":{"@id":"https:\/\/www.ladersam.com\/declaracion-de-precios-de-transferencia-para-grupos-economicos\/#primaryimage"},"thumbnailUrl":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/09\/Declaracion-de-Precios-de-Transferencia-para-Grupos-Economicos.jpg","keywords":["OCDE","PRECIOS DE TRANSFERECIA","SUNAT"],"articleSection":["Gesti\u00f3n de n\u00f3minas","Precios de Transferencia"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.ladersam.com\/declaracion-de-precios-de-transferencia-para-grupos-economicos\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.ladersam.com\/declaracion-de-precios-de-transferencia-para-grupos-economicos\/","url":"https:\/\/www.ladersam.com\/declaracion-de-precios-de-transferencia-para-grupos-economicos\/","name":"Declaraci\u00f3n de Precios de Transferencia para Grupos Econ\u00f3micos - Ladersam Consultores","isPartOf":{"@id":"https:\/\/www.ladersam.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.ladersam.com\/declaracion-de-precios-de-transferencia-para-grupos-economicos\/#primaryimage"},"image":{"@id":"https:\/\/www.ladersam.com\/declaracion-de-precios-de-transferencia-para-grupos-economicos\/#primaryimage"},"thumbnailUrl":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/09\/Declaracion-de-Precios-de-Transferencia-para-Grupos-Economicos.jpg","datePublished":"2021-09-16T22:36:05+00:00","breadcrumb":{"@id":"https:\/\/www.ladersam.com\/declaracion-de-precios-de-transferencia-para-grupos-economicos\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.ladersam.com\/declaracion-de-precios-de-transferencia-para-grupos-economicos\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.ladersam.com\/declaracion-de-precios-de-transferencia-para-grupos-economicos\/#primaryimage","url":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/09\/Declaracion-de-Precios-de-Transferencia-para-Grupos-Economicos.jpg","contentUrl":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2021\/09\/Declaracion-de-Precios-de-Transferencia-para-Grupos-Economicos.jpg","width":1390,"height":927},{"@type":"BreadcrumbList","@id":"https:\/\/www.ladersam.com\/declaracion-de-precios-de-transferencia-para-grupos-economicos\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.ladersam.com\/"},{"@type":"ListItem","position":2,"name":"Declaraci\u00f3n de Precios de Transferencia para Grupos Econ\u00f3micos"}]},{"@type":"WebSite","@id":"https:\/\/www.ladersam.com\/#website","url":"https:\/\/www.ladersam.com\/","name":"Ladersam Consultores","description":"Firma de consultor\u00eda y auditor\u00eda que deja huella","publisher":{"@id":"https:\/\/www.ladersam.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.ladersam.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.ladersam.com\/#organization","name":"Ladersam Consultores","url":"https:\/\/www.ladersam.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.ladersam.com\/#\/schema\/logo\/image\/","url":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/01\/lasersam-logo.png","contentUrl":"https:\/\/www.ladersam.com\/wp-content\/uploads\/2022\/01\/lasersam-logo.png","width":790,"height":193,"caption":"Ladersam Consultores"},"image":{"@id":"https:\/\/www.ladersam.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/web.facebook.com\/Ladersam","https:\/\/es.linkedin.com\/company\/ladersamconsultores"]},{"@type":"Person","@id":"https:\/\/www.ladersam.com\/#\/schema\/person\/23e6490869e2e1954e2d88da80c342e1","name":"Comercial Ladersam","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.ladersam.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/9393ecfdbe46891c9eecac38dc3cb7508d36986e962b9613b98feda8af06a288?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/9393ecfdbe46891c9eecac38dc3cb7508d36986e962b9613b98feda8af06a288?s=96&d=mm&r=g","caption":"Comercial Ladersam"},"url":"https:\/\/www.ladersam.com\/en\/author\/comercial\/"}]}},"_links":{"self":[{"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/posts\/1752","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/comments?post=1752"}],"version-history":[{"count":0,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/posts\/1752\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/media\/2015"}],"wp:attachment":[{"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/media?parent=1752"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/categories?post=1752"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ladersam.com\/en\/wp-json\/wp\/v2\/tags?post=1752"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}