{"id":11256,"date":"2017-07-17T19:21:34","date_gmt":"2017-07-17T17:21:34","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/entre-el-11-y-25-de-julio-de-2017-venceran-plazos-para-atender-obligaciones-formales-de-precios-de-transferencia\/"},"modified":"2017-07-17T19:21:34","modified_gmt":"2017-07-17T17:21:34","slug":"entre-el-11-y-25-de-julio-de-2017-venceran-plazos-para-atender-obligaciones-formales-de-precios-de-transferencia","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/entre-el-11-y-25-de-julio-de-2017-venceran-plazos-para-atender-obligaciones-formales-de-precios-de-transferencia\/","title":{"rendered":"Entre el 11 y 25 de julio de 2017 vencer\u00e1n plazos para atender obligaciones formales de precios de transferencia."},"content":{"rendered":"<\/p>\n<p>Est\u00e1n obligados a presentar declaraci\u00f3n informativa y documentaci\u00f3n comprobatoria de precios de transferencia, por el a\u00f1o gravable 2016, los contribuyentes del impuesto sobre la renta y complementario, obligados a la aplicaci\u00f3n de las normas que regulan el r\u00e9gimen de precios de transferencia, que celebren operaciones con vinculados conforme lo establecen los art\u00edculos 260-1 y 260-2 del Estatuto Tributario (ET), cuyo patrimonio bruto en el \u00faltimo d\u00eda del per\u00edodo gravable sea igual o superior al equivalente a 100.000 UVT ($2.975.300.000) o cuyos ingresos brutos del respectivo a\u00f1o sean iguales o superiores al equivalente a 61.000 UVT ($1.814.933.000).   <\/p>\n<p>A estas obligaciones tambi\u00e9n est\u00e1n sujetos los contribuyentes del impuesto sobre la renta residentes o domiciliados en Colombia, con patrimonio o ingresos inferiores a los montos se\u00f1alados, que en el a\u00f1o gravable hubieran realizado operaciones con personas, sociedades, entidades o empresas ubicadas, residentes o domiciliadas en para\u00edsos fiscales.<\/p>\n<p>Estas obligaciones se deber\u00e1n atender en forma virtual a trav\u00e9s de los servicios inform\u00e1ticos electr\u00f3nicos de la DIAN.<\/p>\n<\/p>\n<figure><img decoding=\"async\" data-src=\"https:\/\/d33c2a5xmvj7uh.cloudfront.net\/images\/originals\/vencimiento-precios-de-transferencia-2017.jpg?v=1500319013\" data-image=\"9992512\" style=\"--smush-placeholder-width: 834px; --smush-placeholder-aspect-ratio: 834\/291;width: 834px; height: 291px;\" width=\"834\" height=\"291\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" class=\"lazyload\"><\/figure>\n<p class=\"text-center\">\n<p><!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Est\u00e1n obligados a presentar declaraci\u00f3n informativa y documentaci\u00f3n comprobatoria de precios de transferencia, por el a\u00f1o gravable 2016, los contribuyentes del impuesto sobre la renta y complementario, obligados a la aplicaci\u00f3n de las normas que regulan el r\u00e9gimen de precios de transferencia&#8230;<\/p>\n","protected":false},"featured_media":11257,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-11256","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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