Para el próximo 30 de junio 2017, deberá presentar la Declaración Informativa de Precios de Transferencia para los períodos 2015 y 2016, esta deberá estar sustentada en el estudio respectivo en esta materia por cada año y rige para Grandes Contribuyentes, Grandes Empresas Territoriales y las firmas cubiertas por el Régimen de Zona Franca que tengan empresas relacionadas o vinculadas.
Este tema trata de los precios que se otorgan a productos, servicios o propiedades intangibles, a la hora de venderlos o transferirlos a empresas vinculadas (que pertenecen a una misma familia sanguínea o grupo de poder).
Aquellas empresas que incumplan el deber de presentar esta declaración informativa, podrán ser sancionadas con base en el artículo 83 del Código de Normas y Procedimientos Tributarios, por lo que las sanciones podrían llegar hasta los 100 salarios base, es decir, unos ¢42 millones por no presentar la declaración informativa con respecto a los estudios de Precios de Transferencia.
Por otra parte de no tener los estudios de precios transferencia para presentar la declaración informativa, la administración tributaria estará facultada para realizar los ajustes que ellos consideren pertinentes en las declaraciones de renta de esos años.
Nuestra firma está capacitada profesionalmente para la preparación de los estudios de precios de transferencia y la declaración informativa. En J Gutiérrez Consultores estamos para servirle, por eso puede contactarnos al teléfono (506) 2552-5433, al correo electrónico jgutierrez@consultoresjg.com o por inbox Facebook.
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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.
Our Expertise
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:
Financial Audits: Independent evaluations aligned with international standards, ensuring reliability and accuracy in financial reporting.
Regulatory Compliance: Expert navigation of complex tax and financial frameworks to ensure full adherence and strategic advantage.
Internal Controls: Strengthening governance structures to mitigate risk and boost operational effectiveness.
Fraud Prevention: Implementing forward-looking strategies to detect, prevent, and respond to financial irregularities.
Process Optimization: Streamlining workflows and improving resource allocation for enhanced productivity and long-term growth.
Environmental & Financial Sustainability: Supporting compliance with emerging ESG regulations to reinforce resilience.
Information Security: Protecting critical systems and data through robust cybersecurity and risk management measures.
Value-Centered Consulting
Beyond our audit services, we offer strategic consulting designed to help organizations innovate and compete in an increasingly dynamic environment:
Information Systems & Operational Management: Integrating technology and operations to boost performance and scalability.
ISO Standards Compliance: Providing expert guidance to achieve and maintain globally recognized certifications.
Transfer Pricing Studies: Ensuring compliance with international tax obligations while enhancing cross-border efficiency.
Industrial Cost Analysis: Delivering deep insights into cost structures to support sound decision-making and margin improvement.
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