{"id":6912,"date":"2026-09-08T16:35:26","date_gmt":"2026-09-08T22:35:26","guid":{"rendered":"https:\/\/jurisprudencias.bloque9.design\/?post_type=pais&#038;p=6912"},"modified":"2026-09-09T11:24:31","modified_gmt":"2026-09-09T17:24:31","slug":"argentina","status":"publish","type":"pais","link":"https:\/\/jurisprudencias.bloque9.design\/en\/pais\/argentina\/","title":{"rendered":"Argentina"},"content":{"rendered":"\n<section class=\"section-main alignfull\" data-type=\"section-component\">\n<div class=\"ca-pais-wrapper\" data-type=\"content-area-component\">\n<div class=\"ca-pais-wrapper__div-nav-wrapper\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"gspb_filterid_gsbp-3478530\" class=\"gspbgrid_id-gsbp-3478530 gspbgrid_list_builder wp-block-query alignwide gspb_filterid_gsbp-3478530 ca-pais-wrapper__querygrid wp-block-greenshift-blocks-querygrid\" data-filterargs='' data-template=\"querybuilder\" id=\"gspb_filterid_gsbp-3478530\" data-innerargs='' data-perpage='23'  data-paginationtype=\"\">\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t<ul class=\"wp-block-post-template\" data-currentpage=\"1\" data-maxpage=\"0\" data-paginationid=\"currentpage-gspb_filterid_gsbp-3478530\">\n\t\t\t\t\t\t                            \t\t\t\t\t\t\t\n<li class=\"gspbgrid_item swiper-slide  post-6886 type-pais\">\n                \n\n<div class=\"div-nav-paises\">\n<a data-gspbactions=\"[{&quot;actions&quot;:[{&quot;actionname&quot;:&quot;attach-class&quot;,&quot;classname&quot;:&quot;active&quot;,&quot;selector&quot;:&quot;{CLOSEST:.div-nav-paises}&quot;}],&quot;env&quot;:&quot;no-action&quot;,&quot;triggerData&quot;:{&quot;trigger&quot;:&quot;click&quot;}}]\" class=\"nav-pais-text\" href=\"https:\/\/jurisprudencias.bloque9.design\/en\/pais\/peru\/\">Per\u00fa<\/a>\n<\/div>\n\n    <\/li>\t\t\t\t\t\t\t\t\t\t\t\t\t                            \t\t\t\t\t\t\t\n<li class=\"gspbgrid_item swiper-slide  post-6903 type-pais\">\n                \n\n<div class=\"div-nav-paises\">\n<a data-gspbactions=\"[{&quot;actions&quot;:[{&quot;actionname&quot;:&quot;attach-class&quot;,&quot;classname&quot;:&quot;active&quot;,&quot;selector&quot;:&quot;{CLOSEST:.div-nav-paises}&quot;}],&quot;env&quot;:&quot;no-action&quot;,&quot;triggerData&quot;:{&quot;trigger&quot;:&quot;click&quot;}}]\" class=\"nav-pais-text\" href=\"https:\/\/jurisprudencias.bloque9.design\/en\/pais\/chile\/\">Chile<\/a>\n<\/div>\n\n    <\/li>\t\t\t\t\t\t\t\t\t\t\t\t\t                            \t\t\t\t\t\t\t\n<li class=\"gspbgrid_item swiper-slide  post-6904 type-pais\">\n                \n\n<div class=\"div-nav-paises\">\n<a data-gspbactions=\"[{&quot;actions&quot;:[{&quot;actionname&quot;:&quot;attach-class&quot;,&quot;classname&quot;:&quot;active&quot;,&quot;selector&quot;:&quot;{CLOSEST:.div-nav-paises}&quot;}],&quot;env&quot;:&quot;no-action&quot;,&quot;triggerData&quot;:{&quot;trigger&quot;:&quot;click&quot;}}]\" class=\"nav-pais-text\" href=\"https:\/\/jurisprudencias.bloque9.design\/en\/pais\/colombia\/\">Colombia<\/a>\n<\/div>\n\n    <\/li>\t\t\t\t\t\t\t\t\t\t\t\t\t                            \t\t\t\t\t\t\t\n<li class=\"gspbgrid_item swiper-slide  post-6905 type-pais\">\n                \n\n<div class=\"div-nav-paises\">\n<a data-gspbactions=\"[{&quot;actions&quot;:[{&quot;actionname&quot;:&quot;attach-class&quot;,&quot;classname&quot;:&quot;active&quot;,&quot;selector&quot;:&quot;{CLOSEST:.div-nav-paises}&quot;}],&quot;env&quot;:&quot;no-action&quot;,&quot;triggerData&quot;:{&quot;trigger&quot;:&quot;click&quot;}}]\" class=\"nav-pais-text\" href=\"https:\/\/jurisprudencias.bloque9.design\/en\/pais\/ecuador\/\">Ecuador<\/a>\n<\/div>\n\n    <\/li>\t\t\t\t\t\t\t\t\t\t\t\t\t                            \t\t\t\t\t\t\t\n<li class=\"gspbgrid_item swiper-slide  post-6910 type-pais\">\n                \n\n<div class=\"div-nav-paises\">\n<a data-gspbactions=\"[{&quot;actions&quot;:[{&quot;actionname&quot;:&quot;attach-class&quot;,&quot;classname&quot;:&quot;active&quot;,&quot;selector&quot;:&quot;{CLOSEST:.div-nav-paises}&quot;}],&quot;env&quot;:&quot;no-action&quot;,&quot;triggerData&quot;:{&quot;trigger&quot;:&quot;click&quot;}}]\" class=\"nav-pais-text\" href=\"https:\/\/jurisprudencias.bloque9.design\/en\/pais\/bolivia\/\">Bolivia<\/a>\n<\/div>\n\n    <\/li>\t\t\t\t\t\t\t\t\t\t\t\t\t                            \t\t\t\t\t\t\t\n<li class=\"gspbgrid_item swiper-slide  post-6912 type-pais\">\n                \n\n<div class=\"div-nav-paises\">\n<a data-gspbactions=\"[{&quot;actions&quot;:[{&quot;actionname&quot;:&quot;attach-class&quot;,&quot;classname&quot;:&quot;active&quot;,&quot;selector&quot;:&quot;{CLOSEST:.div-nav-paises}&quot;}],&quot;env&quot;:&quot;no-action&quot;,&quot;triggerData&quot;:{&quot;trigger&quot;:&quot;click&quot;}}]\" class=\"nav-pais-text\" href=\"https:\/\/jurisprudencias.bloque9.design\/en\/pais\/argentina\/\">Argentina<\/a>\n<\/div>\n\n    <\/li>\t\t\t\t\t\t\t\t\t\t\t\t\t                            \t\t\t\t\t\t\t\n<li class=\"gspbgrid_item swiper-slide  post-6913 type-pais\">\n                \n\n<div class=\"div-nav-paises\">\n<a data-gspbactions=\"[{&quot;actions&quot;:[{&quot;actionname&quot;:&quot;attach-class&quot;,&quot;classname&quot;:&quot;active&quot;,&quot;selector&quot;:&quot;{CLOSEST:.div-nav-paises}&quot;}],&quot;env&quot;:&quot;no-action&quot;,&quot;triggerData&quot;:{&quot;trigger&quot;:&quot;click&quot;}}]\" class=\"nav-pais-text\" href=\"https:\/\/jurisprudencias.bloque9.design\/en\/pais\/brasil\/\">Brasil<\/a>\n<\/div>\n\n    <\/li>\t\t\t\t\t\t\t\t\t\t\t\t\t                            \t\t\t\t\t\t\t\n<li class=\"gspbgrid_item swiper-slide  post-6914 type-pais\">\n                \n\n<div class=\"div-nav-paises\">\n<a data-gspbactions=\"[{&quot;actions&quot;:[{&quot;actionname&quot;:&quot;attach-class&quot;,&quot;classname&quot;:&quot;active&quot;,&quot;selector&quot;:&quot;{CLOSEST:.div-nav-paises}&quot;}],&quot;env&quot;:&quot;no-action&quot;,&quot;triggerData&quot;:{&quot;trigger&quot;:&quot;click&quot;}}]\" class=\"nav-pais-text\" href=\"https:\/\/jurisprudencias.bloque9.design\/en\/pais\/mexico\/\">M\u00e9xico<\/a>\n<\/div>\n\n    <\/li>\t\t\t\t\t\t\t\t\t\t\t\t\t                            \t\t\t\t\t\t\t\n<li class=\"gspbgrid_item swiper-slide  post-6915 type-pais\">\n                \n\n<div class=\"div-nav-paises\">\n<a data-gspbactions=\"[{&quot;actions&quot;:[{&quot;actionname&quot;:&quot;attach-class&quot;,&quot;classname&quot;:&quot;active&quot;,&quot;selector&quot;:&quot;{CLOSEST:.div-nav-paises}&quot;}],&quot;env&quot;:&quot;no-action&quot;,&quot;triggerData&quot;:{&quot;trigger&quot;:&quot;click&quot;}}]\" class=\"nav-pais-text\" href=\"https:\/\/jurisprudencias.bloque9.design\/en\/pais\/panama\/\">Panam\u00e1<\/a>\n<\/div>\n\n    <\/li>\t\t\t\t\t\t\t\t\t\t\t\t\t                            \t\t\t\t\t\t\t\n<li class=\"gspbgrid_item swiper-slide  post-6916 type-pais\">\n                \n\n<div class=\"div-nav-paises\">\n<a data-gspbactions=\"[{&quot;actions&quot;:[{&quot;actionname&quot;:&quot;attach-class&quot;,&quot;classname&quot;:&quot;active&quot;,&quot;selector&quot;:&quot;{CLOSEST:.div-nav-paises}&quot;}],&quot;env&quot;:&quot;no-action&quot;,&quot;triggerData&quot;:{&quot;trigger&quot;:&quot;click&quot;}}]\" class=\"nav-pais-text\" href=\"https:\/\/jurisprudencias.bloque9.design\/en\/pais\/e-u-a\/\">E.U.A<\/a>\n<\/div>\n\n    <\/li>\t\t\t\t\t\t\t\t\t\t\t\t\t                            \t\t\t\t\t\t\t\n<li class=\"gspbgrid_item swiper-slide  post-6917 type-pais\">\n                \n\n<div class=\"div-nav-paises\">\n<a data-gspbactions=\"[{&quot;actions&quot;:[{&quot;actionname&quot;:&quot;attach-class&quot;,&quot;classname&quot;:&quot;active&quot;,&quot;selector&quot;:&quot;{CLOSEST:.div-nav-paises}&quot;}],&quot;env&quot;:&quot;no-action&quot;,&quot;triggerData&quot;:{&quot;trigger&quot;:&quot;click&quot;}}]\" class=\"nav-pais-text\" href=\"https:\/\/jurisprudencias.bloque9.design\/en\/pais\/costa-rica\/\">Costa Rica<\/a>\n<\/div>\n\n    <\/li>\t\t\t\t\t\t\t\t\t\t\t\t\t                            \t\t\t\t\t\t\t\n<li class=\"gspbgrid_item swiper-slide  post-6949 type-pais\">\n                \n\n<div class=\"div-nav-paises\">\n<a data-gspbactions=\"[{&quot;actions&quot;:[{&quot;actionname&quot;:&quot;attach-class&quot;,&quot;classname&quot;:&quot;active&quot;,&quot;selector&quot;:&quot;{CLOSEST:.div-nav-paises}&quot;}],&quot;env&quot;:&quot;no-action&quot;,&quot;triggerData&quot;:{&quot;trigger&quot;:&quot;click&quot;}}]\" class=\"nav-pais-text\" href=\"https:\/\/jurisprudencias.bloque9.design\/en\/pais\/guatemala\/\">Guatemala<\/a>\n<\/div>\n\n    <\/li>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"clearfix\"><\/div>\n\t\t\t\n\t\t\t<\/div>\n\n\n\n<div class=\"ca-pais-wrapper__div-content-wrapper\">\n<div class=\"div-content-wrapper\">\n<div class=\"ca-pais-wrapper__breadcrumbs\">\n<a class=\"ca-pais-wrapper__a\" href=\"https:\/\/jurisprudencias.bloque9.design\/en\/plazos-y-limites\/\">Plazos y Limites<\/a>\n\n\n\n<svg viewBox=\"0 0 384 1024\" width=\"384\" height=\"1024\" class=\"ca-pais-wrapper__svg gsbp-014e273\"><path d=\"M375.6 529l-293.6 296c-9.4 9.4-24.6 9.4-34 0l-39.6-39.6c-9.4-9.4-9.4-24.6 0-34l237-239.4-237-239.4c-9.4-9.4-9.4-24.6 0-34l39.6-39.6c9.4-9.4 24.6-9.4 34 0l293.6 296c9.4 9.4 9.4 24.6 0 34z\" \/><\/svg>\n\n\n\n<p class=\"ca-pais-wrapper__p\">Argentina<\/p>\n<\/div>\n\n\n\n<div class=\"ca-pais-wrapper__div-title\">\n<h3 class=\"ca-pais-wrapper__title\">Precios de Transferencia<br><span class=\"body-light\">&#8211; Argentina<\/span><\/h3>\n<\/div>\n\n\n\n<div class=\"ca-pais-wrapper__div-content\">\n<p class=\"ca-pais-wrapper-div-title__p\">Umbrales de aplicaci\u00f3n y fechas de vencimiento vigentes para el ejercicio fiscal en curso.<\/p>\n\n\n\n<div class=\"ca-pais-wrapper__update\">\n<img decoding=\"async\" src=\"https:\/\/jurisprudencias.bloque9.design\/wp-content\/uploads\/2026\/09\/check-icon.svg\" alt=\"\" class=\"ca-pais-wrapper__icon gsbp-c230a96\"\/>\n\n\n\n<p class=\"ca-pais-wrapper__update-text\">\u00daltima Actualizaci\u00f3n: September 9, 2026<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"ca-cards-wrapper\">\n<div class=\"ca-cards-wrapper__card-item\">\n<p class=\"ca-cards-wrapper__title\">Reporte Local<\/p>\n\n\n\n<div class=\"ca-cards-wrapper__card-content-wrapper\">\n<div class=\"ca-cards-wrapper__card-content\">\n<p class=\"ca-cards-wrapper__text\">Umbral de operaciones<\/p>\n\n\n\n<div class=\"ca-cards-wrapper__div-text\">\n<p class=\"ca-cards-wrapper__p-bold\">S\/ 2,300,000<\/p>\n\n\n\n<p class=\"ca-cards-wrapper__p\">\u2028(ejemplo)<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"ca-cards-wrapper__card-content\">\n<p class=\"ca-cards-wrapper__text\">Fecha de vencimiento<\/p>\n\n\n\n<div class=\"ca-cards-wrapper__div-text\">\n<p class=\"ca-cards-wrapper__p-bold\">Junio<\/p>\n\n\n\n<p class=\"ca-cards-wrapper__p\">(seg\u00fan \u00faltimo d\u00edgito de RUC) (ejemplo)<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"ca-cards-wrapper__card-content\">\n<p class=\"ca-cards-wrapper__text\">Entidad reguladora<\/p>\n\n\n\n<div class=\"ca-cards-wrapper__div-text\">\n<p class=\"ca-cards-wrapper__p-bold\">SUNAT<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<p class=\"ca-cards-wrapper__base-legal\">Base legal: Art. 32-A LIR (referencia ilustrativa)<\/p>\n<\/div>\n\n\n\n<div class=\"ca-cards-wrapper__card-item\">\n<p class=\"ca-cards-wrapper__title\">Reporte Maestro<\/p>\n\n\n\n<div class=\"ca-cards-wrapper__card-content-wrapper\">\n<div class=\"ca-cards-wrapper__card-content\">\n<p class=\"ca-cards-wrapper__text\">Umbral de operaciones<\/p>\n\n\n\n<div class=\"ca-cards-wrapper__div-text\">\n<p class=\"ca-cards-wrapper__p-bold\">S\/ 20,000,000<\/p>\n\n\n\n<p class=\"ca-cards-wrapper__p\">(ejemplo)<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"ca-cards-wrapper__card-content\">\n<p class=\"ca-cards-wrapper__text\">Fecha de vencimiento<\/p>\n\n\n\n<div class=\"ca-cards-wrapper__div-text\">\n<p class=\"ca-cards-wrapper__p-bold\">Septiembre<\/p>\n\n\n\n<p class=\"ca-cards-wrapper__p\">(ejemplo)<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"ca-cards-wrapper__card-content\">\n<p class=\"ca-cards-wrapper__text\">Entidad reguladora<\/p>\n\n\n\n<div class=\"ca-cards-wrapper__div-text\">\n<p class=\"ca-cards-wrapper__p-bold\">SUNAT<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<p class=\"ca-cards-wrapper__base-legal\">Base legal: Art. 32-A LIR (referencia ilustrativa)<\/p>\n<\/div>\n\n\n\n<div class=\"ca-cards-wrapper__card-item\">\n<p class=\"ca-cards-wrapper__title\">Reporte Pa\u00eds por Pa\u00eds (CbC)<\/p>\n\n\n\n<div class=\"ca-cards-wrapper__card-content-wrapper\">\n<div class=\"ca-cards-wrapper__card-content\">\n<p class=\"ca-cards-wrapper__text\">Umbral de operaciones<\/p>\n\n\n\n<div class=\"ca-cards-wrapper__div-text\">\n<p class=\"ca-cards-wrapper__p-bold\">Ingresos grupo \u2028> \u20ac 750M<\/p>\n\n\n\n<p class=\"ca-cards-wrapper__p\">\u2028(ejemplo)<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"ca-cards-wrapper__card-content\">\n<p class=\"ca-cards-wrapper__text\">Fecha de vencimiento<\/p>\n\n\n\n<div class=\"ca-cards-wrapper__div-text\">\n<p class=\"ca-cards-wrapper__p-bold\">Septiembre<\/p>\n\n\n\n<p class=\"ca-cards-wrapper__p\">(ejemplo)<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"ca-cards-wrapper__card-content\">\n<p class=\"ca-cards-wrapper__text\">Entidad reguladora<\/p>\n\n\n\n<div class=\"ca-cards-wrapper__div-text\">\n<p class=\"ca-cards-wrapper__p-bold\">SUNAT<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<p class=\"ca-cards-wrapper__base-legal\">Base legal: Art. 32-A LIR (referencia ilustrativa)<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"ca-paises-banner-wrapper\">\n<div class=\"banner-content-wrapper\">\n<h4 class=\"banner__h4\">\u00bfC\u00f3mo se ha resuelto esto en tribunales?<\/h4>\n\n\n\n<p class=\"banner__p\">Consulta jurisprudencias comentadas de Per\u00fa en materia de Precios de Transferencia, con an\u00e1lisis cr\u00edtico propio.<\/p>\n<\/div>\n\n\n\n<div class=\"banner-btn__wrapper\">\n<a class=\"icswbtn-main icswbtn-blue-color\" href=\"\">\n<div class=\"icswbtn-main__icon-div first\">\n<svg viewBox=\"0 0 896 1024\" width=\"896\" height=\"1024\" class=\"icswbtn-main__svg\"><path d=\"M436.202 76.202l-39.598 39.598c-9.372 9.372-9.372 24.568 0 33.942l310.26 310.258h-682.864c-13.254 0-24 10.746-24 24v56c0 13.254 10.746 24 24 24h682.864l-310.26 310.26c-9.372 9.372-9.372 24.568 0 33.942l39.598 39.598c9.372 9.372 24.568 9.372 33.942 0l418.828-418.828c9.372-9.372 9.372-24.568 0-33.942l-418.83-418.828c-9.372-9.374-24.568-9.374-33.94 0z\" \/><\/svg>\n<\/div>\n\n\n\n<div class=\"icswbtn-main__text-div\">\n<span class=\"icswbtn-main__span\">Jurisprudencias Argentina<\/span>\n<\/div>\n\n\n\n<div class=\"icswbtn-main__icon-div last\">\n<svg viewBox=\"0 0 896 1024\" width=\"896\" height=\"1024\" class=\"icswbtn-main__svg\"><path d=\"M436.202 76.202l-39.598 39.598c-9.372 9.372-9.372 24.568 0 33.942l310.26 310.258h-682.864c-13.254 0-24 10.746-24 24v56c0 13.254 10.746 24 24 24h682.864l-310.26 310.26c-9.372 9.372-9.372 24.568 0 33.942l39.598 39.598c9.372 9.372 24.568 9.372 33.942 0l418.828-418.828c9.372-9.372 9.372-24.568 0-33.942l-418.83-418.828c-9.372-9.374-24.568-9.374-33.94 0z\" \/><\/svg>\n<\/div>\n<\/a>\n\n\n\n<a class=\"banner-btn__p\" href=\"https:\/\/jurisprudencias.bloque9.design\/en\/registro\/\">\u00bfNo tienes acceso?<\/a>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n","protected":false},"featured_media":6955,"template":"paises","meta":{"_acf_changed":false,"_gspb_post_css":".gspbgrid_id-gsbp-3478530 .wp-block-post-template{list-style:none;margin:0;padding:0;display:flex;flex-direction:column;align-items:flex-start}.gspbgrid_id-gsbp-3478530 .wp-block-post-template:before{display:none!important}@media (max-width:767.98px){.gspbgrid_id-gsbp-3478530 .wp-block-post-template{display:flex;flex-direction:row;align-items:flex-start;justify-content:flex-start;overflow-x:auto}}.gspbgrid_id-gsbp-3478530 .gspbgrid_item{position:relative}"},"categories":[],"class_list":["post-6912","pais","type-pais","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/jurisprudencias.bloque9.design\/en\/wp-json\/wp\/v2\/pais\/6912"}],"collection":[{"href":"https:\/\/jurisprudencias.bloque9.design\/en\/wp-json\/wp\/v2\/pais"}],"about":[{"href":"https:\/\/jurisprudencias.bloque9.design\/en\/wp-json\/wp\/v2\/types\/pais"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jurisprudencias.bloque9.design\/en\/wp-json\/wp\/v2\/media\/6955"}],"wp:attachment":[{"href":"https:\/\/jurisprudencias.bloque9.design\/en\/wp-json\/wp\/v2\/media?parent=6912"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jurisprudencias.bloque9.design\/en\/wp-json\/wp\/v2\/categories?post=6912"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}