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
Jorge Gutiérrez Guillén
With over 14 years of experience in auditing and financial consulting, I am the founder and managing partner of JGutierrez Auditores Consultores S.A., a boutique firm committed to delivering exceptional services that exceed industry benchmarks while driving value-oriented solutions for our clients. Guided by a mission to foster transparency, efficiency, and sustainability, we integrate global best practices with a deep understanding of Costa Rican and regional regulations, always adhering to the core values of integrity, innovation, and excellence.
Our Expertise
At JGutierrez Auditores Consultores, we specialize in comprehensive audit and consulting solutions, tailored to meet the diverse needs of modern businesses. Key areas of focus include:
Financial Audits: Ensuring the accuracy and reliability of financial statements, aligned with international standards.
Regulatory Compliance: Navigating tax and financial frameworks with precision and foresight.
Internal Controls: Assessing and strengthening internal governance to mitigate risks and enhance operational efficiency.
Fraud Prevention: Implementing proactive measures to safeguard assets and promote ethical practices.
Process Optimization: Streamlining workflows and maximizing resource allocation for sustainable growth.
Environmental and Financial Sustainability: Addressing emerging regulations to support long-term organizational resilience.
Information Security: Ensuring robust safeguards for critical data and systems.
Value-Driven Consulting
In addition to auditing, we deliver specialized consulting services designed to empower businesses through strategic insights and innovation:
Information Systems and Operational Management: Aligning technology and operations for peak performance.
ISO Standards Compliance: Guiding organizations in achieving internationally recognized certifications.
Transfer Pricing Studies: Ensuring alignment with global tax requirements and optimizing cross-border operations.
Industrial Cost Analysis: Enhancing decision-making through detailed cost assessments and efficiency strategies.
Why Choose Us
Our approach is built on collaboration, leveraging the expertise of a multidisciplinary team that combines seasoned professionals with emerging talent adept in cutting-edge technologies. This dynamic blend of experience and innovation enables us to deliver impactful solutions that drive growth, fortify resilience, and unlock new opportunities for our clients.
As a trusted advisor, I am deeply committed to fostering long-term partnerships, helping organizations thrive in an ever-evolving business landscape.
Jorge Gutiérrez Guillén
Business Consultant | Certified Public Accountant