Mexico: Artículo 76-a de la ley del isr: implicaciones en materia de precios de transferencia

Last Updated: 23 August 2019
Article by Martín Márquez Rojas
Most Read Contributor in Mexico, August 2019

México, como integrante de la Organización para la Cooperación y Desarrollo Económico (OCDE) así como del Grupo de los 20 países más industrializados (G20) y otros organismos internacionales, está comprometido a participar y poner en práctica en su legislación lo acuerdos alcanzados internacionalmente en materia de cooperación para el intercambio de información y coordinación de esfuerzos en el ámbito fiscal.

En este sentido, la OCDE y el G20 (principalmente), han diseñado 15 líneas de acción denominadas en inglés "Base Erosion and Profit Shifting (BEPS)", las cuales tienen como propósito limitar las oportunidades de transferencias de capitales mediante estrategias o transacciones (intercompañía principalmente) tendientes a reducir la carga fiscal de los Grupos Multinacionales.

Particularmente la línea de acción 13 de los BEPS tiene como objetivo que los contribuyentes preparen todo un "paquete" de información con respecto a sus operaciones con partes relacionadas, permitiendo a la Administración Tributaria (AT) evaluar sus riesgos en materia de precios de transferencia, contar con elementos para direccionar adecuadamente sus esfuerzos de fiscalización y un uso efectivo de los recursos y esfuerzos de auditoría desplegados.

I) Obligación en México

El Artículo 76-A de la LISR establece la obligación de presentar declaraciones informativas en materia de precios de transferencia para los contribuyentes señalados en el artículo 32-H fracciones I, II, III y IV del Código Fiscal de la Federación (CFF). Las tres nuevas declaraciones a presentar son las siguientes:

1) Declaración informativa maestra (Master File) - Proveerá a la AT de información global del Grupo Multinacional (MNE) al que el contribuyente (local) pertenece. Deberá contener información sobre sus actividades y líneas de negocio, sobre su política global en materia de precios de transferencia y sobre la distribución global de sus ingresos entre países y actividades económicas.

2) Declaración informativa local de partes relacionadas (Local File) - A diferencia del Master File, esta declaración proveerá a la AT de información muy específica del contribuyente local; se enfoca principalmente en el análisis de precios de trasferencia de las transacciones llevadas a cabo con partes relacionadas en diferentes países, tomando en cuenta la naturaleza o materialidad de cada transacción en el contexto del sistema impositivo local. Esta declaración podrá contener información financiera por cada transacción intercompañía, soportar un adecuado análisis de comparabilidad y evidencia de una adecuada selección y aplicación del método de documentación utilizado al evaluar las operaciones con partes relacionadas. Cabe mencionar que esta informativa no será muy distinta a las actuales declaraciones sobre operaciones con partes relacionadas.

3) Declaración informativa país por país (Country-by-Country).

Esta declaración proveerá a la AT de información fiscal agregada sobre la distribución global de los ingresos del MNE, sus obligaciones y pago de impuestos así como una lista de sus subsidiarias y de los países en los que estas se localizan, donde reportan su información financiera y bajo qué jurisdicción fiscal se encuentran. Adicionalmente se deberá proveer a la AT de información sobre la principal actividad de negocios de cada miembro del MNE.

La acción 13 de la estrategia BEPS reconoce está declaración como un elemento que permite a las AT's evaluar el riesgo en materia de precios de transferencia en su jurisdicción y de ninguna manera recomienda que esta declaración sea utilizada como un reporte de precios de transferencia global (Core Global Documentation), figura que no permite evaluar de manera consistente las funciones activos y riesgos del contribuyente local y por lo tanto no da elementos para un adecuado análisis de comparabilidad.

Es importante mencionar que estas declaraciones deberán presentarse a partir de diciembre del año siguiente al que correspondan. En México, el primer ejercicio fiscal a declarar será el de 2016, por lo que se presentarán en diciembre de 2017.

II) Implicaciones para los contribuyentes en México

El ver este conjunto de declaraciones informativas desde una perspectiva local que sólo afecta a los contribuyentes en México es un error; como ya se mencionó, son el resultado de un esfuerzo multilateral y serán implementadas no sólo en México, sino en los países pertenecientes a la OCDE, al G20 y otros organismos internacionales que han participado (y continúan haciéndolo) en la estrategia BEPS, como el Fondo Monetario Internacional (FMI), la Organización de las Naciones Unidas (ONU), el Centro Interamericano de Administraciones Tributarias (CIAT) entre otros.

La implementación de estas nuevas declaraciones informativas es un paso necesario para lograr el objetivo de construir un sistema multilateral de intercambio de información automático entre las Administraciones Tributarias, por lo que es imperante que las mismas sean introducidas en las legislaciones de cada país participante.

El ser México miembro del Comité de Asuntos Fiscales de la OCDE, está obligado a implementar en su legislación lo emitido en la línea de acción 13 de la estrategia BEPS, dado que ha sido uno de los actores más activos y con mayor participación para contar con información fiscal armonizada internacionalmente.

En nuestra opinión, el no presentar estas nuevas declaraciones en México podría enviar una señal negativa a nuestra AT, lo que implicaría tal vez incrementar para el contribuyente el riesgo de revisión y de enfrentar algún acto de fiscalización.

Habrá que tomar en cuenta que al ser un esfuerzo multilateral, se deberá preparar la información contenida en estas declaraciones no sólo para la AT en México, sino para la AT en algún otro país que también la esté implementando y que se la requiera a su contribuyente local que sea parte relacionada del contribuyente en México; es decir, aun cuando el contribuyente decidiera no presentar estas declaraciones en México, deberá preparar la información para alguna otra AT en el mundo. Insistimos en que este es un esfuerzo de fiscalización multilateral donde entran en operación los acuerdos internacionales de intercambio de información.

Por último, antes de tomar cualquier acción legal o de otra índole que vaya en contra de la elaboración y envío de estas nuevas declaraciones informativas, nuestra recomendación es esperar a que la AT en México emita los formatos electrónicos en los que se deberán presentar, situación que debe de ocurrir en el transcurso de este 2016.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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