{"id":10550,"date":"2025-05-13T07:10:08","date_gmt":"2025-05-13T12:10:08","guid":{"rendered":"https:\/\/sza.pe\/?p=10550"},"modified":"2025-06-11T12:25:37","modified_gmt":"2025-06-11T17:25:37","slug":"precios-de-transferencia-el-tribunal-fiscal-precisa-los-limites-de-la-aplicacion-del-metodo-de-flujo-de-caja-descontado-fcd","status":"publish","type":"post","link":"https:\/\/sza.pe\/en\/precios-de-transferencia-el-tribunal-fiscal-precisa-los-limites-de-la-aplicacion-del-metodo-de-flujo-de-caja-descontado-fcd\/","title":{"rendered":"Precios de Transferencia: El Tribunal Fiscal precisa los l\u00edmites de la aplicaci\u00f3n del M\u00e9todo de Flujo de Caja Descontado (FCD)"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"10550\" class=\"elementor elementor-10550\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2e86444e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2e86444e\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-76dc16d4\" data-id=\"76dc16d4\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-36d622f elementor-widget elementor-widget-text-editor\" data-id=\"36d622f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<strong>1. Antecedentes<\/strong>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28fe040 elementor-widget elementor-widget-text-editor\" data-id=\"28fe040\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tMediante la Resoluci\u00f3n del Tribunal Fiscal N\u00b0 06856-1-2024, emitida el 19 de julio de\n2024, se resolvi\u00f3 una controversia vinculada a la aplicaci\u00f3n de las normas de precios de\ntransferencia, en el contexto de una transferencia indirecta de acciones ocurrida en\noctubre de 2017. \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c5b691 elementor-widget elementor-widget-text-editor\" data-id=\"2c5b691\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tProducto de una fiscalizaci\u00f3n, la SUNAT determin\u00f3 una omisi\u00f3n en la retenci\u00f3n del\nImpuesto a la Renta de no domiciliados, derivado de dicha operaci\u00f3n; sustentando su\nreparo en la valorizaci\u00f3n de las acciones mediante la t\u00e9cnica del Flujo de Caja\nDescontado (FCD), la cual \u2014seg\u00fan indic\u00f3\u2014 se enmarcar\u00eda en el m\u00e9todo del Precio\nComparable No Controlado (\u201cPCNC\u201d), contemplado en el art\u00edculo 32\u00b0-A de la Ley del\nImpuesto a la Renta (\u201cLIR\u201d).\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7667b29 elementor-widget elementor-widget-text-editor\" data-id=\"7667b29\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tAl respecto, el contribuyente argument\u00f3 que la SUNAT no hab\u00eda aplicado un m\u00e9todo\npermitido por la legislaci\u00f3n vigente para el periodo 2017. Precis\u00f3 que el FCD no\ncorresponde a ninguno de los m\u00e9todos expresamente previstos en el inciso e) del\nart\u00edculo 32\u00b0-A de la LIR. \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36f21a0 elementor-widget elementor-widget-text-editor\" data-id=\"36f21a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tCabe precisar que, si bien el Decreto Legislativo N\u00b0 1312, vigente desde el 01 de enero\nde 2017, incorpor\u00f3 la opci\u00f3n de emplear \u201cotros m\u00e9todos\u201d para la determinaci\u00f3n del\nvalor de mercado, su implementaci\u00f3n efectiva qued\u00f3 condicionada a una\nreglamentaci\u00f3n posterior que, al momento de los hechos materia de an\u00e1lisis, no se\nhab\u00eda producido.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26f2b7f elementor-widget elementor-widget-text-editor\" data-id=\"26f2b7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<strong>2. Fallo del Tribunal Fiscal<\/strong>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b04165 elementor-widget elementor-widget-text-editor\" data-id=\"6b04165\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tEl Tribunal Fiscal resolvi\u00f3 la controversia a favor del contribuyente, revocando la\nResoluci\u00f3n de Intendencia. En su an\u00e1lisis, el colegiado precis\u00f3 que, para el periodo en\ncuesti\u00f3n, la LIR \u00fanicamente reconoc\u00eda seis m\u00e9todos aceptados para la determinaci\u00f3n\ndel valor de mercado entre partes vinculadas. Si bien el art\u00edculo 32\u00b0-A inclu\u00eda desde 2017\nun numeral adicional (el numeral 7 del inciso e) que permit\u00eda aplicar \u201cotros m\u00e9todos\u201d\ncuando la naturaleza de la operaci\u00f3n lo justificara, dicha disposici\u00f3n estaba supeditada\na su desarrollo reglamentario, el cual no exist\u00eda al momento de la operaci\u00f3n. En tal\nsentido, el uso del FCD, sin habilitaci\u00f3n reglamentaria, no era v\u00e1lido.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19da988 elementor-widget elementor-widget-text-editor\" data-id=\"19da988\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tAsimismo, el Tribunal puntualiz\u00f3 que el FCD no es un m\u00e9todo equivalente al PCNC, pues\neste \u00faltimo exige como condici\u00f3n esencial la existencia de precios comparables\nobtenidos en transacciones entre partes independientes, mientras que el FCD parte de\nuna l\u00f3gica proyectiva basada en flujos de caja estimados y tasas de descuento calculadas\nen funci\u00f3n del riesgo. Incluso los Lineamientos de la OCDE reconocen esta diferencia. En consecuencia, no resultaba procedente utilizar el FCD como mecanismo de ajuste\ndentro del marco del PCNC.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55f7a39 elementor-widget__width-initial elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-text-editor\" data-id=\"55f7a39\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol><li>Ingresar a SUNAT Operaciones en L\u00ednea con el C\u00f3digo de Usuario y la Clave SOL.<\/li><li>Ubicar el formulario e ingresar la informaci\u00f3n correspondiente siguiendo las indicaciones.<\/li><li>Los datos del Sistema de Emisi\u00f3n Electr\u00f3nica se incorporar\u00e1n de manera autom\u00e1tica.<\/li><li>En el caso que no hubiese sido emisor electr\u00f3nico, deber\u00e1:<br \/><ul style=\"list-style-type: upper-roman;\"><li>Informar sobre sus recibos por honorarios y notas de cr\u00e9dito emitidas en formatos impresos.<\/li><li>Informar sobre sus ingresos percibidos por las funciones de director de empresas, albacea, sindico, gestor de negocios, mandatario y actividades similares, incluyendo el desempe\u00f1o de funciones de regidor municipal o consejero regional, por las cuales perciba dietas y se encuentre exceptuado de la obligaci\u00f3n de emitir comprobantes de pago.<\/li><\/ul><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-feec886 elementor-widget elementor-widget-text-editor\" data-id=\"feec886\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Finalmente, el Equipo Legal de <a href=\"https:\/\/www.linkedin.com\/company\/sza-pe\/\" target=\"_blank\" rel=\"noopener\">Salazar &amp; Z\u00fa\u00f1iga Abogados<\/a> queda a su disposici\u00f3n para cualquier consulta o coordinaci\u00f3n sobre este asunto. Para tales fines, por favor enviar un mensaje a: <a href=\"mailto:hugo.arbieto@sza.pe\">hugo.arbieto@sza.pe<\/a>.<\/p><p>Los invitamos a revisar \u00e9sta y otras novedades legales en <a href=\"https:\/\/www.linkedin.com\/company\/sza-pe\/\" target=\"_blank\" rel=\"noopener\">Salazar &amp; Zu\u00f1iga Abogados | LinkedIn<\/a><\/p><p>Saludos cordiales,<\/p><p>Equipo Legal<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Mediante la Resoluci\u00f3n del Tribunal Fiscal N\u00b0 06856-1-2024, emitida el 19 de julio de 2024, se resolvi\u00f3 una controversia vinculada a la aplicaci\u00f3n de las normas de precios de transferencia, en el contexto de una transferencia indirecta de acciones ocurrida en octubre de 2017. <\/p>","protected":false},"author":1,"featured_media":10573,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-10550","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-derecho-tributario"],"acf":[],"featured_image_src":{"landsacpe":["https:\/\/sza.pe\/wp-content\/uploads\/2025\/05\/Precios-de-Transferencia-El-Tribunal-Fiscal-precisa-1140x445.jpg",1140,445,true],"list":["https:\/\/sza.pe\/wp-content\/uploads\/2025\/05\/Precios-de-Transferencia-El-Tribunal-Fiscal-precisa-463x348.jpg",463,348,true],"medium":["https:\/\/sza.pe\/wp-content\/uploads\/2025\/05\/Precios-de-Transferencia-El-Tribunal-Fiscal-precisa.jpg",1200,650,false],"full":["https:\/\/sza.pe\/wp-content\/uploads\/2025\/05\/Precios-de-Transferencia-El-Tribunal-Fiscal-precisa.jpg",1200,650,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L\u00edmites del FCD en Precios de Transferencia \u2013 TF 2024 - Salazar &amp; Z\u00fa\u00f1iga Abogados<\/title>\n<meta name=\"description\" content=\"Tribunal Fiscal favorece a contribuyente al invalidar uso del FCD por SUNAT en caso de precios de transferencia. 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