El 13 de setiembre de 2013, la Presidencia de la República y el Ministerio de Hacienda publicaron en la Gaceta N0 176, el Decreto Ejecutivo No 37898 con las Disposiciones que regulan la aplicación en materia de “Precios de Transferencia” en Costa Rica.
Las disposiciones publicadas en el decreto aplican a todas las compañías costarricense que vendan o presten servicios a relacionadas tanto a nivel nacional como relacionadas en el exterior y puede verse tanto desde el punto de vista de la venta como de la compra. Para efectos de las empresas. Con esta nueva normativa, las empresas deberían hacer un diagnóstico que les permita establecer cuáles son esas transacciones que puedan tener algún riesgo en cuanto a la forma en que Hacienda las pueda valorar y de acuerdo a ese diagnóstico tomar alguna decisión al momento de presentar la declaración de impuestos del 2013.
De cara al el 2014 dada la vigencia de las nuevas disposiciones, las empresas tendrán en contar en forma definitiva con un estudio formal de precios de transferencia.
¿Ya sabe cómo impacta el Decreto sobre Precios de Transferencia su negocio y cómo darle cumplimiento para evitar futuras sanciones?
Consulte en esta página los documentos e información que preparamos para ayudarle a profundizar en la materia y facilitarle el proceso de adopción de esta nueva normativa.
Descargue aqui el documento completo: Decreto Ejecutivo N° 37898-H
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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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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