{"id":19879,"date":"2025-12-16T17:20:53","date_gmt":"2025-12-16T20:20:53","guid":{"rendered":"https:\/\/arv-argentina.com\/?p=19879"},"modified":"2025-12-16T17:21:33","modified_gmt":"2025-12-16T20:21:33","slug":"sintesis-informativa-52-2025","status":"publish","type":"post","link":"https:\/\/arv-argentina.com\/es\/sintesis-informativa-52-2025\/","title":{"rendered":"SINTESIS INFORMATIVA N\u00b0 52\/2025"},"content":{"rendered":"

<\/p>\n

Precios de Transferencia y Operaciones Internacionales. Actualizaci\u00f3n de montos. RG 5798\/2025<\/b><\/h4>\n

 <\/p>\n

A continuaci\u00f3n detallamos las modificaciones introducidas al r\u00e9gimen de Precios de Transferencia y Operaciones Internacionales mediante la <\/span>Resoluci\u00f3n General ARCA 5798\/2025.<\/b><\/p>\n

La principal implicancia de esta Resoluci\u00f3n es el <\/span>incremento de los umbrales monetarios<\/b> que definen la obligaci\u00f3n de presentaci\u00f3n de informaci\u00f3n.<\/span><\/p>\n

 <\/p>\n\n\n\n\n\n\n\n
Tipo de Umbral<\/b><\/td>\nL\u00edmite Anterior<\/b><\/td>\nNuevo L\u00edmite<\/b><\/td>\n<\/tr>\n
Umbral General de Control<\/span><\/td>\n$ 30.000.000<\/span><\/td>\n$ 1.500.000.000<\/span><\/td>\n<\/tr>\n
L\u00edmite Individual por Operaci\u00f3n con Vinculadas<\/span><\/td>\n$ 300.000<\/span><\/td>\n$ 15.000.000<\/span><\/td>\n<\/tr>\n
Total Operaciones con Vinculadas (para Informe Maestro)<\/span><\/td>\n$ 3.000.000<\/span><\/td>\n$ 150.000.000<\/span><\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Los grupos multinacionales solo estar\u00e1n obligados a presentar el <\/span>Informe Maestro<\/b> cuando se cumplan <\/span>de <\/span><\/i>manera conjunta las siguientes condiciones:<\/span><\/p>\n

    \n
  • Los ingresos anuales consolidados del grupo superen los <\/span>$100.000.000.000<\/b> en el ejercicio fiscal anterior al de la presentaci\u00f3n.<\/span><\/li>\n
  • Las operaciones con sujetos vinculados del exterior superen en total los <\/span>$150.000.000<\/b> o individualmente la suma de <\/span>$15.000.000<\/b>.<\/span><\/li>\n<\/ul>\n

     <\/p>\n

    Si no se han producido cambios respecto del \u00faltimo Informe Maestro presentado, este podr\u00e1 ser reemplazado por una nota de ratificaci\u00f3n con car\u00e1cter de declaraci\u00f3n jurada, convalidando la informaci\u00f3n anterior.<\/span><\/p>\n

    Tambi\u00e9n establece un <\/span>R\u00e9gimen Simplificado de Operaciones Internacionales<\/b> al que podr\u00e1n optar aquellos sujetos que realicen operaciones de importaci\u00f3n y\/o exportaci\u00f3n con <\/span>partes independientes<\/b> por montos anuales que superen los $500.000.000 e inferiores a $3.000.000.000.<\/span><\/p>\n

    Aun optando por este r\u00e9gimen simplificado, el organismo podr\u00e1 solicitar el Estudio de Precios de Transferencia si el conjunto de estas operaciones supera los $150.000.000 o individualmente la suma de $15.000.000.<\/span><\/p>\n

    La presentaci\u00f3n del Formulario 4501 deber\u00e1 incluir obligatoriamente el Estudio de Precios de Transferencia y requerir\u00e1 las firmas digitales del contribuyente, del profesional certificante y del representante del Consejo o Colegio correspondiente. En caso de documentos en idioma extranjero, se exigir\u00e1 traducci\u00f3n oficial al espa\u00f1ol.<\/span><\/p>\n

    A su vez, se mantiene la obligaci\u00f3n de presentaci\u00f3n del Formulario 2668 (sin movimientos) para aquellos contribuyentes que, a pesar de no poseer operaciones reportables o de no superar los nuevos par\u00e1metros, hubieran efectuado la presentaci\u00f3n \u00abcon movimientos\u00bb en alguno de los dos per\u00edodos fiscales previos.<\/span><\/p>\n

    La resoluci\u00f3n entra en vigencia para los ejercicios fiscales que cierren a partir del 31 de octubre de 2025.<\/span><\/p>\n

     <\/p>\n

    Ciudad Aut\u00f3noma de Buenos Aires, diciembre de 2025.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

    Precios de Transferencia y Operaciones Internacionales. Actualizaci\u00f3n de montos. RG 5798\/2025   A continuaci\u00f3n detallamos las modificaciones introducidas al r\u00e9gimen de Precios de Transferencia y Operaciones Internacionales mediante la Resoluci\u00f3n General ARCA 5798\/2025. La principal implicancia de esta Resoluci\u00f3n es el incremento de los umbrales…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62],"tags":[],"class_list":["post-19879","post","type-post","status-publish","format-standard","hentry","category-sintesis-informativas"],"yoast_head":"\nPrecios de Transferencia y Operaciones Internacionales. Actuali...<\/title>\n<meta name=\"description\" content=\"Precios de Transferencia y Operaciones Internacionales. Actualizaci\u00f3n de montos. 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