%0 Journal Article
%T El nuevo r谷gimen de las operaciones vinculadas
%A Ros車n Silv芍n
%A Pedro
%J Pecunia : Revista de la Facultad de Ciencias Econ車micas y Empresariales
%D 2011
%I Universidad de Le車n
%X El nuevo y pol谷mico r谷gimen fiscal de operaciones vinculadas supone un cambio radical respecto de la regulaci車n anterior a la Ley de Prevenci車n del Fraude Fiscal de 2006, y pretende aproximar la normativa fiscal a los criterios expresados por las directrices de la OCDE sobre precios de transferencia, y a la nueva normativa contable, que se inspira en las Normas Internacionales de Contabilidad asumidas por la Uni車n Europea. Los principales cambios han afectado no solo al concepto de partes vinculadas (que se ha ampliado) o la incorporaci車n de los m谷todos de valoraci車n de la OCDE, sino, sobre todo a: 1.La creaci車n de una nueva obligaci車n de documentaci車n a cargo del obligado tributario que tiene que valorar sus operaciones a valor de mercado; 2.La creaci車n de dos nuevas infracciones tributarias, para asegurar el cumplimiento de la obligaci車n de documentaci車n; 3.La simplificaci車n del procedimiento de comprobaci車n del valor normal de mercado; 4.La regulaci車n expresa del denominado ajuste secundario.Pese a su novedad y por las presiones de los afectados, se han producido reformas para rebajar tanto las obligaciones de documentaci車n como las sanciones, y, todo hace pensar que dado el contexto de crisis econ車mica, puedan producirse m芍s. The new and polemic fiscal regime of linked operations a radical change supposes respect of the regulation previous to the Law of Prevention of the Tax evasion of 2006, and tries to bring the fiscal regulation near to the criteria expressed by the directives of the OECD on prices of transfer, and to the new countable regulation, which inspires by the International Procedure of Accounting assumed by the European Union. The principal changes have concerned not only the concept of parts linked (that has been extended) or the incorporation of the methods of valuation of the OECD, but, especially to: 1.The creation of a new obligation of documentation at the expense of the obliged tributary who has to value his operations to value of market; 2.The creation of two new tributary infractions, to assure the fulfillment of the obligation of documentation; 3.The simplification of the procedure of checking of the normal value of market; 4.The regulation expresses of the secondary adjustment called. In spite of his innovation and for the pressures of the affected ones, there have taken place reforms to reduce both the obligations of documentation and the sanctions, and, everything makes think that in view of the context of economic crisis, they could take place more.
%K Documentaci車n
%K Ajuste primario
%K Ajuste correlativo
%K Ajuste secundario
%K Ajuste contable
%K Ajuste fiscal
%K Valor de mercado
%K Valor razonable
%K An芍lisis de comparabilidad
%K Vinculaci車n
%K Documentation
%K Primary adjustment
%K Correlative adjustment
%K Secondary adjustment
%K Countable adjustment
%K Fiscal adjustment value of market
%K Reasonable value
%K Analysis of comparability entail.
%U http://www3.unileon.es/pecvnia/pecvnia12/12_277_316.pdf