Carlos Vargas Durán, Director General de Tributación, dio una pequeña entrevista a La Nación, sobre los Precios de Transferencia. En seguida la compartimos con ustedes:
¿Cuándo va a emitir Tributación la regulación para la declaración informativa de precios de transferencia?
Próximamente, y dispondrá que los contribuyentes deben presentar la primera declaración informativa en julio del 2016, para las operaciones del periodo fiscal 2015.
¿Cuál es la transacción mínima que deber ser reportada?
No se ha fijado un umbral para las transacciones mínimas; sin embargo, la declaración informativa únicamente deben presentarla las empresas calificadas como grandes contribuyentes y grandes empresas territoriales y las empresas de zona franca.
¿Qué consejos les da a las empresas para hacer el estudio de precios de transferencia?
Tomar en cuenta las guías de la OCDE y dar énfasis al estudio de comparabilidad.
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Jorge Gutiérrez Guillén
With over 15 years of experience in auditing and financial consulting, I serve as the founder and managing partner of JGutierrez Auditores Consultores S.A.—a boutique firm dedicated to delivering exceptional, value-driven solutions that consistently exceed industry standards.
Our mission is to promote transparency, efficiency, and sustainability by combining international best practices with in-depth knowledge of Costa Rican and regional regulations. We operate under the guiding principles of integrity, innovation, and excellence.
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At JGutierrez Auditores Consultores, we provide comprehensive audit and consulting services tailored to meet the evolving needs of today’s businesses. Our core areas of specialization include:
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Value-Centered Consulting
Beyond our audit services, we offer strategic consulting designed to help organizations innovate and compete in an increasingly dynamic environment:
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Why Choose JGutierrez
Our strength lies in a collaborative, multidisciplinary team that brings together seasoned professionals and next-generation talent, equipped with expertise in emerging technologies. This synergy enables us to deliver innovative, high-impact solutions that support growth, reinforce resilience, and unlock strategic opportunities.
As a trusted advisor, I am committed to building lasting partnerships and helping organizations navigate the challenges of today while preparing for the opportunities of tomorrow.
Jorge Gutiérrez Guillén
Certified Public Accountant | Business Consultant