D.L. 1312 - Legislative Decree amending the income tax law with respect to transfer pricing.
R.S. 014-2018/SUNAT - Standards for the submission of the Informative Declaration - Local File (Online Form No. 3560)
7.1. Resolutions of the Tax Court (RTF)
RTF N.° | Abstract |
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02374-4-2025 | During the audit, the appellant was repeatedly requested to submit documentation regarding the service operations received from its related suppliers, on the determination of the value of the consideration, and to prove the determination of the costs and/or expenses, the allocation criteria, as well as the profit margin of the service providers; However, the company did not submit any documentation showing the amounts recorded as costs and/or expenses incurred, as well as the profit margin applied to the aforementioned services; therefore, it is not possible to verify the information on how the related service providers determined the margin on their costs and expenses in relation to the services provided to the appellant, as well as the allocation criterion for such items. In this regard, as the provisions of paragraph i) of the aforementioned article 32-A of the LIR have not been complied with, the objection made by the Administration is in accordance with the law. https://www.mef.gob.pe/contenidos/tribu_fisc/Tribunal_Fiscal/PDFS/2025/4/2025_4_02374.pdf |
2017-Q-03500 | Mandatory Compliance Criteria. Once the one-year period of the definitive audit has expired, the exception to the audit period established by subclause 3) of article 62°-A of the Tax Code is only applicable to the requirements through which information and/or documentation related to the application of the transfer pricing standards is requested. In this sense, the Administration may not request additional information and/or documentation to the one requested during the term of the referred procedure for aspects that do not involve the application of the transfer pricing standards”. |
Cassation Nº: 2579-2010-Lima on Causality of intra-group expenses assumed by a company domiciled in Peru.
7.2. Reports, official letters and letters issued by SUNAT
Report N.° | Abstract |
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070-2024-SUNAT/7T0000 | Compliance with the "benefit test" regulated by subsection i) of article 32-A of the LIR is not applicable to the leasing of movable and immovable property or to the granting of the license for the use of a trademark between related companies, without prejudice to other provisions of said article that may be applicable. https://www.sunat.gob.pe/legislacion/oficios/2024/informe-oficios/i000070-2024-7T0000.pdf |
063-2024-SUNAT/7T0000 | Infringements related to the submission of incomplete or late transfer pricing information are eligible for the gradual regime, provided that the omissions are corrected. https://www.sunat.gob.pe/legislacion/oficios/2024/informe-oficios/i000063-2024-7T0000.pdf |
110-2021-SUNAT/7T0000 | In the case of a company domiciled in Peru that has an expectation right to obtain a higher consideration, not yet accrued, for the services in favor of its client also domiciled and economically linked to it for income tax purposes; in which said right is subject to a dispute whose resolution is pending and, before this occurs, the company assigns it free of charge in favor of its shareholders also related (domiciled and non-domiciled natural persons); and those who, in the event of a favorable outcome of the dispute for the assignor in a subsequent financial year and in the event of a possible default by the assigned debtor, would not require the assignor to pay the amount of said higher consideration:
1. In the case of the year in which the assignment of the expectation right in question took place: a) The transferring company must make an adjustment to the value contractually agreed with its shareholders to recognize, for the aforementioned transaction, an income taxed with income tax in accordance with the transfer pricing standards. b) With respect to the determination of the net taxable income of the third category of the transferor company, the difference between the nominal value of the assigned expectation right and its transfer value is not deductible as an expense. https://www.sunat.gob.pe/legislacion/oficios/2021/informe-oficios/i110-2021-7T0000.pdf |
036-2021-SUNAT/7T0000 | 1. The information corresponding to two or more fiscal years prior to or subsequent to the audited fiscal year provided for in Article 110 of the Regulations of the Income Tax Law, does not affect the adjustments referred to in subsection c) of Article 32-A of said Law. 2. For the purposes of the comparability analysis, it is possible to consider as the analyzed party the non-domiciled subject that carried out a transaction with a taxpayer domiciled in the country, in order to evaluate whether the market value rule is met. https://www.sunat.gob.pe/legislacion/oficios/2021/informe-oficios/i036-2021-7T0000.pdf |
135-2020-SUNAT/7T0000 | The fourth paragraph of subsection i) of Article 32-A of the LIR, before its repeal by Legislative Decree No. 1369, did not prohibit the use of the most appropriate method to determine the market value of services other than low value-added services, referred to in subsection e) of said article. https://www.sunat.gob.pe/legislacion/oficios/2020/informe-oficios/i135-2020-7T0000.pdf |
022-2020-SUNAT/7T0000 | The adjustments made to the market value of services provided between related companies by applying the transfer pricing methodology, for income tax purposes, are not applicable to establish the market value of a service whose value is not reliable for IGV purposes. https://www.sunat.gob.pe/legislacion/oficios/2020/informe-oficios/i022-2020-7T0000.pdf |
037-2018-SUNAT/7T0000 | Taxpayers who are included in the scope of application of Article 32°-A of the Income Tax Law are required to comply with the filing of the Local File informative affidavit, during the year 2018, for the operations that correspond to the 2016 fiscal year. https://www.sunat.gob.pe/legislacion/oficios/2018/informe-oficios/i037-2018-7T0000.pdf |
0127-2016-SUNAT/5D0000 | The expenses generated by the services provided by the parent company to its branch are deductible for the determination of the net income from the income tax corresponding to it, provided that their causal relationship with the generation of income from a Peruvian source or the maintenance of its source of production is proven, a situation that must be established in each specific case. https://www.sunat.gob.pe/legislacion/oficios/2016/informe-oficios/i127-2016.pdf |
0187-2015-SUNAT/5D0000 | The fifth paragraph of subsection c) of Article 32°-A of the LIR does not regulate a withholding of Income Tax, but the responsibility of the aforementioned contractor to pay said tax for the amount equivalent to the withholding that would have corresponded in the event that the amount resulting from the application of the transfer pricing rules had been paid to the non-domiciled subject, as consideration. https://www.sunat.gob.pe/legislacion/oficios/2015/informe-oficios/i187-2015.pdf |
060-2014-SUNAT/5D0000 | Partial audits in which transfer pricing rules are applied will not be subject to the term of duration referred to in Article 61 of the TUO of the Tax Code, since it has been provided for such a situation that the exception to the term of duration provided for in subclause 3 of Article 62 of the aforementioned TUO will be applicable. https://www.sunat.gob.pe/legislacion/oficios/2014/informe-oficios/i060-2014-5D0000.pdf |
155-2013-SUNAT/4B0000 | For the purposes of the provisions of Articles 14 and 42 of the TUO of the IGV Law, transfer pricing rules are not applicable to decentralized public bodies, with legal personality under internal public law, governed under the scope of FONAFE, not subject to Income Tax and that have related private companies. https://www.sunat.gob.pe/legislacion/oficios/2013/informe-oficios/i155-2013.pdf |
040-2011-SUNAT/2B0000 | During the years 2002 and 2023, in the case of the provision of a Service made by a subject not domiciled in the country to another subject domiciled in Peru linked to the former, for the purposes of deduction as a cost or expense by the user domiciled in the country, it was necessary to adjust the value of the transaction to market value when it had been established that the agreed amount did not correspond to that value. In the case under analysis, the market value related to the provision of services could be set using the increased cost and resale price methods when applicable. https://www.sunat.gob.pe/legislacion/oficios/2011/informe-oficios/i040-2011.pdf |
178-2009-SUNAT/2B0000 | The payment made by a subject domiciled in the country in favor of another non-domiciled person, with whom he or she has no relationship, through a country or territory with low or no taxation (account located therein) as consideration for a service provided and invoiced from a country that does not qualify as such, falls within the assumption established in subclause 4) of article 32 of the TUO of the Income Tax Law. https://www.sunat.gob.pe/legislacion/oficios/2009/oficios/i178-2009.htm |
119-2008-SUNAT/2B0000 | 1. In the case of money loans between domiciled related parties, in which no interest is agreed, the transfer pricing rules regulated by Article 32°-A of the TUO of the Income Tax Law must be applied in order to determine the market value of such transactions. 2. In the case of money loans between domiciled related parties in which no interest is agreed, the aforementioned operations must not be included for the purpose of determining the amounts of operations for the fulfillment of the obligation to file the annual informative affidavit and to have a technical transfer pricing study. https://www.sunat.gob.pe/legislacion/oficios/2008/oficios/i1192008.htm |
208-2007-SUNAT/2B0000 | To assess whether there is an income tax lower than that which would have corresponded by applying the market value, all transactions carried out between the related parties must be considered, not limited to considering only transactions carried out at a value below the market value. For the purpose of establishing whether, under the terms of subsection a) of article 32°-A of the TUO of the Income Tax Law, there is an Income Tax lower than that which would have corresponded by application of the market value, considering the bilateral nature of the adjustment, this can only be estimated by assessing jointly the impact on the determination of the Income Tax of the intervening parties. https://www.sunat.gob.pe/legislacion/oficios/2007/oficios/i2082007.htm |
171-2007-SUNAT/2B0000 | The expenses arising from credit operations referred to in subsection m) of Article 44 of the TUO of the Income Tax Law are deductible, for the determination of net income, even when they do not originate in cash loans, without prejudice to the application of the rules on transfer pricing. https://www.sunat.gob.pe/legislacion/oficios/2007/oficios/i1712007.htm |
157-2007-SUNAT/2B0000 | For taxpayers domiciled in the country to be required to file the annual informative declaration, it will be sufficient that they are in one of the cases of Article 3 of Superintendence Resolution No. 167-2006-SUNAT. The TUO of the Income Tax Law and its Regulations have regulated general considerations to be observed by taxpayers who apply transfer pricing rules, using methods other than traditional ones, for the corresponding adjustments. The adjustment provided for in the transfer pricing rules will be applied when the agreed valuation would have determined a tax loss in the country. However, in the case of the cases provided for in subclauses 1), 2) and 3) of subsection a) of article 32°-A of the TUO of the Income Tax Law, the adjustment provided for in the transfer pricing rules is applicable without a lower Income Tax having been determined. To determine the "amount of operations" referred to in Superintendence Resolution No. 167-2006-SUNAT, the income accrued in the year and the acquisitions of goods and/or services made in the year, which originate in a relationship between related parties, must be considered. https://www.sunat.gob.pe/legislacion/oficios/2007/oficios/i1572007.htm |
289-2006-SUNAT/2B0000 | In the event that the taxpayer is required to have the Technical Transfer Pricing Study, who, due to difficulties in obtaining adequate information, does not have information on transactions between independent third parties, must record this in said Study, as part of the analysis of the availability and use of information on comparable prices. When the most appropriate valuation method turns out to be one of the traditional transaction-based methods, the taxpayer who is required to apply transfer pricing standards, who due to difficulties in obtaining adequate information does not have information on transactions between independent third parties, may use the information obtained from transactions that he himself carries out with independent parties for the purposes of applying such methods. https://www.sunat.gob.pe/legislacion/oficios/2006/oficios/i2892006.htm |
198-2006-SUNAT/2B0000 | Related companies that are part of an economic group must have their respective Technical Transfer Pricing Study prepared from the perspective of each of them, with respect to the operations or transactions carried out between them; it is not enough that they have only the Technical Study prepared from the perspective of one of them. The obligation to have a Technical Transfer Pricing Study is enforceable as of 1.1.2006 and only with respect to transactions carried out from that date. The infraction typified in subclause 8 of article 175 of the TUO of the Tax Code is incurred when the Technical Study of Transfer Pricing required by the corresponding regulations is not available; and in the infraction typified in subclause 25 of article 177 of the aforementioned TUO when, having the aforementioned Study, the taxpayer does not present it at the time required by the Tax Administration. The incentive regime regulated in Article 179°-A of the TUO of the Tax Code is applicable only to fines for the infraction established in numeral 1 of Article 178° of said TUO, linked to Income Tax, determined in application of the transfer pricing rules. Fines linked to different taxes, even if they have also been determined in application of the same transfer pricing rules, are not included in the aforementioned incentive regime. The maximum reduction contemplated in the incentive regime regulated in Article 179°-A of the TUO of the Tax Code, is fifty percent, (50%) provided that the tax debtor complies with the provisions of subsection c) of the aforementioned article and pays the fine with the corresponding reduction. With respect to the fine sanction applicable for the infraction established in subsection 1 of article 178 of the TUO of the Tax Code, linked to Income Tax and determined as a result of the application of transfer pricing rules, the tax debtor is not entitled to any reduction in case their situation does not fit into any of the cases indicated in article 179°-A of the aforementioned TUO, even if they pay the fine without filing any claim. In order to qualify for the reduction referred to in paragraph c) of article 179°-A of the TUO of the Tax Code, it is not necessary for the tax debtor to have both the documentation and detailed information per transaction that supports the calculation of the transfer prices and the Technical Transfer Pricing Study, and it is sufficient to have only one of them. The cases referred to in subsections a), b) and c) of the aforementioned article are exclusive, so it cannot be the case that different percentages of reduction are cumulatively applicable, with respect to the same fine, on the tax debtor. The reductions provided for in subsections b) and c) of article 179°-A of the TUO of the Tax Code are not conditioned to the beginning of the audit, so they can be applied at any time: before, during or after the audit; requiring only that the filing of the informative transfer pricing declaration be complied with, having the documentation and detailed information per transaction that supports the calculation of transfer pricing and/or the Transfer Pricing Technical Study, as appropriate, provided that the taxpayer complies with paying the fine with the corresponding reduction; it is not necessary to submit any rectifying declaration for reductions to be applied. The reduction considered in subsection a) of article 179°-A of the TUO of the Tax Code is not applicable if the taxpayer does not file the omitted tax debt in the period between the beginning of the audit and before the notification of the Determination Resolution and the corresponding Resolution of Fine Imposed takes effect. https://www.sunat.gob.pe/legislacion/oficios/2006/oficios/i1982006.htm |
205-2001-SUNAT/K00000 | In order for the provisions of subsection e) of article 56 of the TUO of the Income Tax Law to be applicable, it must be considered that the legislator has chosen the financial dominance as a criterion of financial links, among others, considering as a percentage of influence the fact of having more than 30% of the capital of a company directly or indirectly. https://www.sunat.gob.pe/legislacion/oficios/2001/oficios/i2052001.htm |