Intangibles de difícil valoración y ajustes retrospectivos en la normativa española sobre precios de transferencia

• Aitor Navarro Ibarrola ^[1]
  1. [1] Universidad Carlos III de Madrid

     Universidad Carlos III de Madrid

     Madrid, España

     
• Localización: Crónica tributaria, ISSN-e 2695-7566, ISSN 0210-2919, Nº 173, 2019, págs. 159-185
• Idioma: español
• Enlaces
  • Texto Completo Ejemplar
• Dialnet Métricas: 1 Cita
• Resumen
  • español

    El tratamiento de los activos intangibles en el marco de la normativa sobre precios de transferencia definido por el art. 18 LIS y la red española de Convenios para evitar la doble imposición plantea numerosos problemas, entre los que destaca la dificultad para determinar su valor de mercado en caso de transmisión. En el marco del proyecto BEPS, la OCDE ha considerado que este este tipo de operaciones pueden dar lugar al traslado de beneficios a jurisdicciones de baja tributación. Por ello, en la revisión de 2017 de las guías sobre precios de transferencia que elabora (Transfer Pricing Guidelines), se introdujeron una serie de propuestas como la realización de ajustes ex post, la inversión de la carga de la prueba y la recaracterización de la operación. En este trabajo, se analizan estas medidas en detalle para concluir que son contrarias al principio de plena competencia y por tanto incompatibles con la normativa citada.

  • English

    The assessment of intangible assets in the framework of transfer pricing rules defined in art. 18 of the Spanish CIT and the Spanish network of Double Tax Agreements pose significant issues, among which the valuation of hard-to-value intangibles merits to be highlighted. In line with the BEPS project, the OECD has considered that these transactions may result in profit shifting to low tax jurisdictions. Therefore, in the 2017 version of the OECD Transfer Pricing Guidelines, certain proposals such as ex-post adjustments, changes in the burden of the proof and the recharacterization of the transaction were proposed. In this paper, these propositions are analyzed in depth as to conclude that they vulnerate the arm’s length principle and thus are incompatible with the aforementioned rules

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