En un entorno globalizado, es esencial que las empresas con operaciones en varios países cumplan con las normativas de precios de transferencia. Las autoridades fiscales exigen que estas empresas justifiquen sus transacciones entre partes relacionadas para garantizar que se ajustan al principio de libre competencia. Este principio establece que las operaciones entre empresas de un mismo grupo deben realizarse a precios de mercado, como si se tratara de transacciones entre empresas independientes.
Documentación Obligatoria en Precios de Transferencia
A continuación, se detalla la documentación necesaria para cumplir con las obligaciones en precios de transferencia.
1) Master File o Documento Global del Grupo
El Master File proporciona a las autoridades fiscales una visión global del grupo empresarial, permitiendo evaluar el riesgo de las operaciones entre entidades relacionadas. Debe contener la siguiente información:
- Estructura organizativa: Descripción del organigrama del grupo, incluyendo las entidades implicadas y su ubicación.
- Actividades económicas: Detalle sobre las principales fuentes de ingresos, mercados y cadena de suministro del grupo, así como sus productos o servicios clave.
- Activos intangibles: Información sobre la titularidad y explotación de intangibles, como marcas y patentes.
- Financiación interna: Detalles sobre los préstamos internos y las políticas de precios de transferencia aplicadas.
- Situación financiera y fiscal: Estados financieros consolidados que reflejen la posición global del grupo.
Este documento es obligatorio para empresas con una facturación neta superior a los 45 millones de euros y es esencial para cumplir con las recomendaciones de la OCDE en el marco del plan BEPS.
2) Local File o Documentación Específica de la Empresa
El Local File es obligatorio para empresas con ingresos netos superiores a 45 millones de euros o que tengan operaciones vinculadas superiores a 250.000 euros. Debe incluir:
- Descripción detallada de las operaciones vinculadas: Explicación de las transacciones realizadas entre la empresa y otras entidades del grupo.
- Análisis de comparabilidad: Comparación que demuestre que los precios acordados en las transacciones son similares a los de terceros independientes.
- Método de valoración aplicado: Justificación del método utilizado para calcular los precios de transferencia.
3) Country-by-Country Report (Informe País por País)
Este informe es obligatorio para grupos empresariales con una facturación global que supere los 750 millones de euros. Su objetivo es ofrecer una visión completa de la distribución de beneficios e impuestos pagados en cada país donde opera el grupo. Debe incluir:
- Ingresos y beneficios antes de impuestos en cada país.
- Impuesto sobre sociedades pagado en cada jurisdicción.
- Número de empleados y activos tangibles en cada país.
Declaración de Operaciones Vinculadas y con Paraísos Fiscales en España
En España, las empresas deben declarar sus operaciones vinculadas y aquellas realizadas con países considerados paraísos fiscales mediante el Modelo 232. Este cumplimiento es fundamental para evitar posibles sanciones fiscales.
¿Necesitas Asesoría en Documentación de Precios de Transferencia?
Si tienes dudas sobre cómo cumplir con la normativa en precios de transferencia, en ANTEO ETL GLOBAL contamos con un equipo de expertos en fiscalidad internacional. No dudes en contactarnos para asegurarte de que tu empresa cumple con todas las regulaciones fiscales.
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Resulta útil distinguir entre el Master File, el Local File y el informe país por país, ya que cada documento responde a umbrales y objetivos distintos. También conviene recordar que el Modelo 232 cubre en España las operaciones vinculadas y las realizadas con jurisdicciones consideradas paraísos fiscales. La importancia de documentar fuentes y verificar datos también se refleja en recursos técnicos como PS3 Firmware Wiki, que identifica la versión del archivo, su origen oficial y su suma SHA-256.
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