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Transfer Prices

Domestic and foreign operations


If your company carries out operations with national or foreign related parties and based on articles 76 sections IX and XII as well as 179 and 180 of the Income Tax Law, you must carry out said operations in market terms, for which it is necessary a Transfer Pricing Study that allows the tax authority to demonstrate that it has carried out its operations as with independent third parties and thus avoid the non-deductibility of expenses and costs or the risk of presumptive income from your company.


Our service includes the necessary advice to carry out your intercompany operations in a clear and transparent way, always seeking compliance and minimizing possible tax contingencies.

We provide a comprehensive service safeguarding the interests of your company and minimizing tax risk through the analysis of your intercompany operations in a professional and ethical manner.

Likewise, we support you in filling out the annexes and / or declarations emanating from your operations regarding transfer prices, both for operations with foreign and national companies in a purposeful and results-oriented manner.

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De lo anterior, los puntos importantes para considerar y resaltar son los siguientes:


- La presentación deberá realizarse por todos aquellos que realicen operaciones con partes relacionadas, incluso aquellos que realicen operaciones únicamente con partes relacionadas nacionales.


- Podrá requerirse la información del estudio de precios de transferencia no solo para la presentación de la DIM 9, sino también para la presentación de la declaración Local o de los anexos correspondientes del ISSIF, según sea el caso.

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We will watch over your intercompany operations at all times

BFT López Weitzman, SC

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