{"id":207877,"date":"2026-08-21T11:17:37","date_gmt":"2026-08-21T10:17:37","guid":{"rendered":"https:\/\/helloproject.es\/vigilancia\/directrices-ocde-precios-de-transferencia\/"},"modified":"2026-08-21T11:17:37","modified_gmt":"2026-08-21T10:17:37","slug":"directrices-ocde-precios-de-transferencia","status":"publish","type":"post","link":"https:\/\/helloproject.es\/vigilancia\/directrices-ocde-precios-de-transferencia\/","title":{"rendered":"Directrices OCDE Precios de Transferencia"},"content":{"rendered":"<section class=\"wp-block-breadcrumbs wp-block wp-block--first-block layout--spacing-xxxs-top layout--spacing-xxxs-bottom bg--light-blue\">\n<div class=\"wp-block-breadcrumbs__container\">\n<nav class=\"wp-block-breadcrumbs__nav\" aria-label=\"Breadcrumb\">\n<\/nav><nav aria-label=\"breadcrumbs\" class=\"rank-math-breadcrumb\">\n<p><span class=\"last btn btn--tertiary\">Home<\/span><\/p>\n<\/nav>\n<\/div>\n<\/section>\n<section class=\"wp-block-banner wp-block wp-block-banner--no-additional-content layout--spacing-xxl-top layout--spacing-xxl-bottom bg--dark-gradient wp-block-banner--dark bg--dark\">\n<div class=\"wp-block-banner__container\">\n<div class=\"wp-component-content wp-component-content--dark wp-block-banner__content\">\n<div class=\"wp-component-content__inner\">\n<p class=\"wp-component-heading body wp-component-content__eyebrow\">\n    Precios de Transferencia<\/p>\n<h2 class=\"wp-component-heading text--h2 wp-component-content__title\">\n    Las Directrices de la OCDE en Precios de Transferencia<\/h2>\n<div class=\"wp-component-content__content wysiwyg wysiwyg--dark\">\n<p class=\"paragraph-xlarge\">La OCDE revisa el tratamiento de los servicios intragrupo en materia de precios de transferencia.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"wp-block-insight-intro wp-block layout--spacing-xxl-top layout--spacing-xxl-bottom bg--white\">\n<div class=\"wp-block-insight-intro__container fade-in\">\n<div class=\"wp-block-insight-intro__image\">\n                <img fetchpriority=\"high\" decoding=\"async\" width=\"532\" height=\"532\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2025\/10\/Sectors-Finance-AdobeStock_603529391-532x532.jpeg\" class=\"attachment-1-1-default size-1-1-default\" alt=\"Directrices de la OCDE en precios de transferencia\" \/>            <\/div>\n<div class=\"wp-block-insight-intro__content\">\n<p class=\"wp-block-insight-intro__content-title\">\n                        Autores                    <\/p>\n<div class=\"wp-component-author wp-block-insight-intro__author\">\n<div class=\"wp-component-author__image\">\n            <\/div>\n<div class=\"wp-component-author__content\">\n                    <a href=\"https:\/\/www.ayming.es\/equipo\/janis-carvajal\/\" class=\"wp-component-author__title btn btn--tertiary\"><br \/>\n                Janis Carvajal\n<p>                        <\/p><\/a>\n<p class=\"wp-component-author__job-title\">Consultora de IVA Local<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"wp-block-page-of-contents wp-block js-wp-block-page-of-contents layout--spacing-xxl-top layout--spacing-xxl-bottom bg--white\">\n<div class=\"wp-block-page-of-contents__container\">\n<div class=\"wp-block-page-of-contents__box row-load\">\n<div class=\"wp-block-page-of-contents__content\">\n<h2 class=\"wp-component-heading text--h6 wp-block-page-of-contents__heading\">\n    Navega f\u00e1cilmente por este art\u00edculo<\/h2>\n<\/div>\n<div class=\"wp-block-page-of-contents__toc-list js-wp-block-page-of-contents-toc-list\">\n                            <\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"wp-block-text-block wp-block wp-block-text-block--reduced-width layout--none-top layout--spacing-l-bottom bg--white\">\n<div class=\"wp-block-text-block__container wysiwyg fade-in\">\n<p class=\"intro-text\">La OCDE (Organizaci\u00f3n para la Cooperaci\u00f3n y el Desarrollo Econ\u00f3micos) es un foro internacional cuya misi\u00f3n es, entre otras, crear mejores pol\u00edticas y ayudar a los gobiernos a crecer en la econom\u00eda, cuidar el ambiente y mejorar la educaci\u00f3n o la salud. Como parte de su cometido, tambi\u00e9n establece las reglas internacionales en valoraci\u00f3n de transacciones comerciales entre empresas de un mismo grupo multinacional, es decir, Precios de Tranferencia.<\/p>\n<p>Las Directrices de la OCDE en materia de precios de transferencia constituyen el principal marco de referencia internacional para valorar las operaciones entre entidades vinculadas conforme al principio de plena competencia. En particular, su Cap\u00edtulo VII contiene las orientaciones aplicables a los servicios intragrupo, abordando cuestiones como la existencia efectiva del servicio, el beneficio para la entidad receptora, la determinaci\u00f3n de la base de costes y la fijaci\u00f3n de una remuneraci\u00f3n adecuada.<\/p>\n<p>La propuesta publicada en 2026 busca actualizar y clarificar estas orientaciones, aline\u00e1ndolas con los principios generales de las Directrices y a\u00f1adiendo ejemplos pr\u00e1cticos, sin modificar los fundamentos esenciales del an\u00e1lisis.<\/p>\n<h2><strong>Claves para reforzar tu pol\u00edtica de precios de transferencia ante la revisi\u00f3n de la OCDE.<\/strong><\/h2>\n<p>Los servicios intragrupo constituyen una de las operaciones vinculadas m\u00e1s habituales dentro de los grupos multinacionales y, al mismo tiempo, una de las \u00e1reas que genera m\u00e1s controversias en materia de precios de transferencia.<\/p>\n<p>En este contexto, la OCDE public\u00f3 en junio de 2026 un documento de consulta p\u00fablica que contiene una propuesta de revisi\u00f3n del Cap\u00edtulo VII de las Directrices sobre Precios de Transferencia, dedicado espec\u00edficamente a los servicios intragrupo. El plazo para la presentaci\u00f3n de comentarios finaliz\u00f3 el 22 de julio de 2026. Asimismo, la OCDE ha anunciado la celebraci\u00f3n de una reuni\u00f3n en noviembre de 2026, en su sede de Par\u00eds, para debatir los resultados de la consulta p\u00fablica.<\/p>\n<p>Aunque el documento no constituye una versi\u00f3n definitiva y podr\u00e1 modificarse tras el proceso de consulta p\u00fablica, permite identificar las principales \u00e1reas objeto de revisi\u00f3n y <strong>ofrece a las empresas la oportunidad de analizar anticipadamente la consistencia de sus pol\u00edticas y documentaci\u00f3n, sin que sus propuestas deban considerarse todav\u00eda como directrices vigentes.<\/strong><\/p>\n<h2><strong>\u00bfQu\u00e9 pretende aclarar la OCDE con esta revisi\u00f3n?<\/strong><\/h2>\n<p>Los servicios de direcci\u00f3n, tecnolog\u00edas de la informaci\u00f3n, recursos humanos, asesoramiento jur\u00eddico, marketing o soporte financiero forman parte del funcionamiento habitual de la mayor\u00eda de los grupos multinacionales. Precisamente por ello, tambi\u00e9n son una de las operaciones que m\u00e1s atenci\u00f3n reciben por parte de las administraciones tributarias.<\/p>\n<p>Con esta propuesta, la organizaci\u00f3n no pretende modificar los principios fundamentales aplicables a los servicios intragrupo. Su objetivo es actualizar el contenido del Cap\u00edtulo VII, alinearlo con el resto de las Directrices de la OCDE e incorporar nuevas aclaraciones y ejemplos pr\u00e1cticos que faciliten una aplicaci\u00f3n m\u00e1s homog\u00e9nea de los criterios de precios de transferencia.<\/p>\n<p>La revisi\u00f3n pone especial atenci\u00f3n en aspectos como:<\/p>\n<ul>\n<li>la correcta delimitaci\u00f3n de los servicios intragrupo,<\/li>\n<li>la aplicaci\u00f3n del <em>benefit test<\/em>,<\/li>\n<li>la diferenciaci\u00f3n entre servicios remunerables y otras actividades que no deben generar una contraprestaci\u00f3n,<\/li>\n<li>la determinaci\u00f3n de la remuneraci\u00f3n conforme al principio de plena competencia o<\/li>\n<li>la documentaci\u00f3n que puede utilizarse para acreditar estas operaciones.<\/li>\n<\/ul>\n<p>Asimismo, la propuesta mantiene el enfoque simplificado aplicable a los servicios intragrupo de bajo valor a\u00f1adido y no introduce cambios sustanciales en su contenido, m\u00e1s all\u00e1 de la actualizaci\u00f3n de determinadas referencias cruzadas dentro de las Directrices.<\/p>\n<h2><strong>Cinco aspectos que las empresas deber\u00edan revisar en sus pol\u00edticas de Precios de Transferencia<\/strong><\/h2>\n<p>A la vista de la propuesta, los grupos multinacionales pueden aprovechar este momento para analizar la consistencia de sus pol\u00edticas de precios de transferencia en cinco \u00e1mbitos principales:<\/p>\n<ol>\n<li><strong>Identificaci\u00f3n de los servicios prestados entre entidades vinculadas.<\/strong><br \/>\nRevisar qu\u00e9 servicios se prestan efectivamente, qu\u00e9 entidades los realizan y reciben, y si existen actividades que no deber\u00edan generar un cargo, como servicios duplicados o actividades propias del accionista.<\/li>\n<li><strong>Aplicaci\u00f3n del <em>benefit test<\/em>.<\/strong><br \/>\nComprobar que cada entidad receptora obtiene, o espera razonablemente obtener, un beneficio econ\u00f3mico o comercial por el servicio recibido y que una empresa independiente estar\u00eda dispuesta a pagar por \u00e9l.<\/li>\n<li><strong>Coherencia entre la operativa y la documentaci\u00f3n.<\/strong><br \/>\nVerificar que las funciones realmente desarrolladas, los contratos intragrupo, las facturas y la pol\u00edtica de precios de transferencia describen de forma consistente la operaci\u00f3n.<\/li>\n<li><strong>Criterios de asignaci\u00f3n de costes.<\/strong><br \/>\nAnalizar si las claves de reparto utilizadas reflejan razonablemente el uso del servicio o el beneficio obtenido por cada entidad y si se aplican de forma uniforme y verificable.<\/li>\n<li><strong>Evidencia de la prestaci\u00f3n de los servicios.<\/strong><br \/>\nConfirmar que existe documentaci\u00f3n suficiente, como contratos, correos, informes, registros de actividad, c\u00e1lculos de costes y criterios de reparto, que permita acreditar la realidad del servicio y su valoraci\u00f3n.<\/li>\n<\/ol>\n<p>Realizar esta revisi\u00f3n permitir\u00e1 a las empresas prepararse con antelaci\u00f3n ante la eventual actualizaci\u00f3n de las Directrices de la OCDE y reforzar la consistencia de su pol\u00edtica de precios de transferencia.<\/p>\n<h2><strong>Anticiparse a una eventual actualizaci\u00f3n:<\/strong><strong> una oportunidad para reforzar la estrategia de precios de transferencia de las empresas<\/strong><\/h2>\n<p>Las Directrices de la OCDE constituyen un referente internacional esencial en materia de precios de transferencia y sirven de base para la interpretaci\u00f3n y aplicaci\u00f3n del principio de plena competencia en numerosas jurisdicciones.<\/p>\n<p>Aunque la revisi\u00f3n del Cap\u00edtulo VII todav\u00eda no ha finalizado, el documento de consulta p\u00fablica confirma la importancia que la OCDE sigue otorgando a los servicios intragrupo y permite identificar las \u00e1reas que previsiblemente centrar\u00e1n la atenci\u00f3n en el futuro.<\/p>\n<p>En Ayming ayudamos a los grupos multinacionales a revisar, dise\u00f1ar y documentar sus pol\u00edticas de precios de transferencia, con el objetivo de que sus operaciones vinculadas reflejen adecuadamente la realidad econ\u00f3mica del negocio y se adapten a la evoluci\u00f3n de los est\u00e1ndares internacionales.<\/p>\n<p>Anticiparse a estos cambios permite no solo reducir riesgos fiscales, sino tambi\u00e9n afrontar con mayor seguridad futuras revisiones por parte de las administraciones tributarias.<\/p>\n<\/div>\n<\/section>\n<section class=\"wp-block-related-tags wp-block layout--none-top layout--spacing-m-bottom bg--white\">\n<div class=\"wp-block-related-tags__container\">\n<p class=\"wp-block-related-tags__title fade-in\">\n                    M\u00e1s sobre este tema                <\/p>\n<div class=\"wp-component-tags wp-component-tags--pill wp-block-related-tags__tags row-load\">\n                            <a href=\"https:\/\/www.ayming.es\/recursos\/buscador-recursos\/?expertise=47\" 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Contacta con nosotros hoy mismo y habla con nuestros expertos.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"wp-block-form-block__box\">\n<div class=\"wp-component-form wp-component-form--no-box wp-block-form-block__form fade-in\">\n<div class=\"gf_browser_unknown gform_wrapper gform_legacy_markup_wrapper gform-theme--no-framework\" data-form-theme=\"legacy\" data-form-index=\"0\">\n<div class=\"gform_anchor\" tabindex=\"-1\"><\/div>\n<div class=\"gform-body gform_body\">\n<ul class=\"gform_fields left_label form_sublabel_below description_below validation_below\">\n<li class=\"gfield gfield--type-text gfield--input-type-text half gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_2_1\">Nombre<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-text gfield--input-type-text half gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_2_2\">Apellido<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-text gfield--input-type-text half gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_2_3\">Empresa<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-text gfield--input-type-text half gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_2_4\">Cargo<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-email gfield--input-type-email half gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_2_5\">Email empresa<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_email\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-phone gfield--input-type-phone half gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_2_6\">Tel\u00e9fono<span class=\"gfield_required\"><span class=\"gfield_required gfield_required_asterisk\">*<\/span><\/span><\/label>\n<div class=\"ginput_container ginput_container_phone\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-text gfield--input-type-text gfield--width-full half gfield_contains_required field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\"><label class=\"gfield_label gform-field-label\" for=\"input_2_18\">\u00bfCu\u00e1nto pagas de IBI actualmente? 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gform-field-label--type-inline\">Deseo recibir comunicaciones electr\u00f3nicas sobre servicios relacionados con Ayming (ayudas, eventos y cambios legislativos que puedan afectar a tu negocio)<\/label>\n\t\t\t<\/p><\/li>\n<li class=\"gchoice gchoice_2_16_1\">\n<p>\t\t\t\t<label for=\"choice_2_16_1\" class=\"gform-field-label gform-field-label--type-inline\">No quiero recibir este tipo de mensajes<\/label>\n\t\t\t<\/p><\/li>\n<\/ul>\n<\/div>\n<\/li>\n<li class=\"gfield gfield--type-hidden gfield--input-type-hidden gform_hidden field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\">\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li class=\"gfield gfield--type-hidden gfield--input-type-hidden gform_hidden field_sublabel_below gfield--no-description field_description_below field_validation_below gfield_visibility_visible\">\n<div class=\"ginput_container ginput_container_text\"><\/div>\n<\/li>\n<li 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data-slides-per-view-tablet=\"auto\" data-slides-per-view-mobile=\"auto\">\n<div class=\"swiper-wrapper wp-block-cards__swiper-wrapper row-load\">\n<div class=\"swiper-slide wp-block-cards__slide\">\n<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--news_article wp-block-cards__card\">\n<div class=\"wp-component-card-insights__image-wrapper\">\n            <img decoding=\"async\" width=\"532\" height=\"532\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2023\/06\/Imagen-web-I4T-532x532.png\" class=\"wp-component-card-insights__image news_article\" alt=\"innovate 4 tomorrow\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n<p>                        <\/p><\/span>\n        <\/div>\n<div class=\"wp-component-card-insights__content\">\n                    <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/premios-i4t\/\" class=\"wp-component-card-insights__title\"><br \/>\n                Innovate4Tomorrow, los premios para proyectos y startups con impacto positivo            <\/a>\n<div class=\"wp-component-card-insights__meta\">\n<div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a href=\"https:\/\/www.ayming.es\/recursos\/buscador-recursos\/?expertise=30\" class=\"wp-component-tags__tag\"><br \/>\n                Innovaci\u00f3n            <\/a>\n                        <\/div>\n<p>                                        <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/\" class=\"wp-component-card-insights__type\"><br \/>\n                        Noticias\/Prensa                    <\/a><br \/>\n                                                                            <span class=\"wp-component-card-insights__separator\"><\/span><\/p>\n<p class=\"wp-component-card-insights__date\">16 February, 2026<\/p>\n<\/div>\n<\/div>\n<\/article><\/div>\n<div class=\"swiper-slide wp-block-cards__slide\">\n<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--news_article wp-block-cards__card\">\n<div class=\"wp-component-card-insights__image-wrapper\">\n            <img decoding=\"async\" width=\"532\" height=\"470\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2025\/08\/exito-espacio-datos-532x470.jpg\" class=\"wp-component-card-insights__image news_article\" alt=\"\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n<p>                        <\/p><\/span>\n        <\/div>\n<div class=\"wp-component-card-insights__content\">\n                    <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/exito-espacio-datos\/\" class=\"wp-component-card-insights__title\"><br \/>\n                Ayming logra un 90% de \u00e9xito en la convocatoria de Espacio de Datos y consolida su liderazgo en Innovaci\u00f3n tecnol\u00f3gica            <\/a>\n<div class=\"wp-component-card-insights__meta\">\n<div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a href=\"https:\/\/www.ayming.es\/recursos\/buscador-recursos\/?expertise=59\" class=\"wp-component-tags__tag\"><br \/>\n                Ayudas            <\/a>\n                        <\/div>\n<p>                                        <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/\" class=\"wp-component-card-insights__type\"><br \/>\n                        Noticias\/Prensa                    <\/a><br \/>\n                                                                            <span class=\"wp-component-card-insights__separator\"><\/span><\/p>\n<p class=\"wp-component-card-insights__date\">4 June, 2025<\/p>\n<\/div>\n<\/div>\n<\/article><\/div>\n<div class=\"swiper-slide wp-block-cards__slide\">\n<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--news_article wp-block-cards__card\">\n<div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"532\" height=\"470\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2025\/08\/plan-industrial-tecnologico-seguridad-defensa-532x470.jpg\" class=\"wp-component-card-insights__image news_article\" alt=\"\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n<p>                        <\/p><\/span>\n        <\/div>\n<div class=\"wp-component-card-insights__content\">\n                    <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/plan-industrial-tecnologico-id-seguridad-defensa\/\" class=\"wp-component-card-insights__title\"><br \/>\n                Plan Industrial y Tecnol\u00f3gico para la Seguridad y la Defensa: Oportunidades para la Innovaci\u00f3n Empresarial            <\/a>\n<div class=\"wp-component-card-insights__meta\">\n<div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a href=\"https:\/\/www.ayming.es\/recursos\/buscador-recursos\/?expertise=30\" class=\"wp-component-tags__tag\"><br \/>\n                Innovaci\u00f3n            <\/a>\n                        <\/div>\n<p>                                        <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/\" class=\"wp-component-card-insights__type\"><br \/>\n                        Noticias\/Prensa                    <\/a><br \/>\n                                                                            <span class=\"wp-component-card-insights__separator\"><\/span><\/p>\n<p class=\"wp-component-card-insights__date\">28 May, 2025<\/p>\n<\/div>\n<\/div>\n<\/article><\/div>\n<div class=\"swiper-slide wp-block-cards__slide\">\n<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--news_article wp-block-cards__card\">\n<div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"532\" height=\"470\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2025\/08\/plan-accion-industria-automocion-europea-532x470.jpg\" class=\"wp-component-card-insights__image news_article\" alt=\"\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n<p>                        <\/p><\/span>\n        <\/div>\n<div class=\"wp-component-card-insights__content\">\n                    <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/plan-accion-industria-automocion-europea\/\" class=\"wp-component-card-insights__title\"><br \/>\n                El Plan de Acci\u00f3n para la Industria de la Automoci\u00f3n Europea: Oportunidades y Retos para las Empresas            <\/a>\n<div class=\"wp-component-card-insights__meta\">\n<div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a href=\"https:\/\/www.ayming.es\/recursos\/buscador-recursos\/?expertise=30\" class=\"wp-component-tags__tag\"><br \/>\n                Innovaci\u00f3n            <\/a>\n                        <\/div>\n<p>                                        <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/\" class=\"wp-component-card-insights__type\"><br \/>\n                        Noticias\/Prensa                    <\/a><br \/>\n                                                                            <span class=\"wp-component-card-insights__separator\"><\/span><\/p>\n<p class=\"wp-component-card-insights__date\">13 May, 2025<\/p>\n<\/div>\n<\/div>\n<\/article><\/div>\n<div class=\"swiper-slide wp-block-cards__slide\">\n<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--news_article wp-block-cards__card\">\n<div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"532\" height=\"532\" src=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2025\/08\/resolucion-perte-naval-scaled-1-532x532.jpg\" class=\"wp-component-card-insights__image news_article\" alt=\"\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n<p>                        <\/p><\/span>\n        <\/div>\n<div class=\"wp-component-card-insights__content\">\n                    <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/resolucion-perte-naval-2023\/\" class=\"wp-component-card-insights__title\"><br \/>\n                Resoluci\u00f3n PERTE Naval 2023: Impacto de Ayming en los resultados            <\/a>\n<div class=\"wp-component-card-insights__meta\">\n<div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a href=\"https:\/\/www.ayming.es\/recursos\/buscador-recursos\/?expertise=59\" class=\"wp-component-tags__tag\"><br \/>\n                Ayudas            <\/a>\n                        <\/div>\n<p>                                        <a href=\"https:\/\/www.ayming.es\/recursos\/articulos\/\" class=\"wp-component-card-insights__type\"><br \/>\n                        Noticias\/Prensa                    <\/a><br \/>\n                                                                            <span class=\"wp-component-card-insights__separator\"><\/span><\/p>\n<p class=\"wp-component-card-insights__date\">29 October, 2024<\/p>\n<\/div>\n<\/div>\n<\/article><\/div>\n<\/div>\n<div class=\"wp-block-cards__nav\">\n<div class=\"wp-block-cards__nav-arrow js-wp-block-cards-nav-prev\"><\/div>\n<div class=\"wp-block-cards__scrollbar js-wp-block-cards-scrollbar\"><\/div>\n<div class=\"wp-block-cards__nav-arrow js-wp-block-cards-nav-next\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<p>The post <a rel=\"nofollow\" href=\"https:\/\/www.ayming.es\/recursos\/opinion-experta\/directrices-ocde-precios-de-transferencia\/\">Directrices OCDE Precios de Transferencia<\/a> appeared first on <a rel=\"nofollow\" href=\"https:\/\/www.ayming.es\/\">Ayming Espa\u00f1a<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>Home Precios de Transferencia Las Directrices de la OCDE en Precios de Transferencia La OCDE revisa el tratamiento de los servicios intragrupo en materia de precios de transferencia. Autores Janis Carvajal Consultora de IVA Local Navega f\u00e1cilmente por este art\u00edculo La OCDE (Organizaci\u00f3n para la Cooperaci\u00f3n y el Desarrollo Econ\u00f3micos) es un foro internacional cuya [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[5],"tags":[],"class_list":["post-207877","post","type-post","status-publish","format-standard","hentry","category-noticias"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.9 (Yoast SEO v28.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Directrices OCDE Precios de Transferencia - bip4ex<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/helloproject.es\/vigilancia\/directrices-ocde-precios-de-transferencia\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Directrices OCDE Precios de Transferencia\" \/>\n<meta property=\"og:description\" content=\"Home Precios de Transferencia Las Directrices de la OCDE en Precios de Transferencia La OCDE revisa el tratamiento de los servicios intragrupo en materia de precios de transferencia. Autores Janis Carvajal Consultora de IVA Local Navega f\u00e1cilmente por este art\u00edculo La OCDE (Organizaci\u00f3n para la Cooperaci\u00f3n y el Desarrollo Econ\u00f3micos) es un foro internacional cuya [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/helloproject.es\/vigilancia\/directrices-ocde-precios-de-transferencia\/\" \/>\n<meta property=\"og:site_name\" content=\"bip4ex\" \/>\n<meta property=\"article:published_time\" content=\"2026-08-21T10:17:37+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ayming.es\/wp-content\/uploads\/sites\/7\/2025\/10\/Sectors-Finance-AdobeStock_603529391-532x532.jpeg\" \/>\n<meta name=\"author\" content=\"Luis Miguel Mej\u00edas Ramos\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Luis Miguel Mej\u00edas Ramos\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/helloproject.es\\\/vigilancia\\\/directrices-ocde-precios-de-transferencia\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/helloproject.es\\\/vigilancia\\\/directrices-ocde-precios-de-transferencia\\\/\"},\"author\":{\"name\":\"Luis Miguel Mej\u00edas Ramos\",\"@id\":\"https:\\\/\\\/helloproject.es\\\/vigilancia\\\/#\\\/schema\\\/person\\\/3767b0619d59a11570372c821f8619ca\"},\"headline\":\"Directrices OCDE Precios de Transferencia\",\"datePublished\":\"2026-08-21T10:17:37+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/helloproject.es\\\/vigilancia\\\/directrices-ocde-precios-de-transferencia\\\/\"},\"wordCount\":1400,\"publisher\":{\"@id\":\"https:\\\/\\\/helloproject.es\\\/vigilancia\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/helloproject.es\\\/vigilancia\\\/directrices-ocde-precios-de-transferencia\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.ayming.es\\\/wp-content\\\/uploads\\\/sites\\\/7\\\/2025\\\/10\\\/Sectors-Finance-AdobeStock_603529391-532x532.jpeg\",\"articleSection\":[\"Noticias\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/helloproject.es\\\/vigilancia\\\/directrices-ocde-precios-de-transferencia\\\/\",\"url\":\"https:\\\/\\\/helloproject.es\\\/vigilancia\\\/directrices-ocde-precios-de-transferencia\\\/\",\"name\":\"Directrices OCDE Precios de Transferencia - 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