{"id":2875,"date":"2026-11-11T15:31:44","date_gmt":"2026-11-11T15:31:44","guid":{"rendered":"https:\/\/grzasociados.com\/?p=2875"},"modified":"2026-11-12T02:42:40","modified_gmt":"2026-11-12T02:42:40","slug":"resolucion-de-superintendencia-no-000225-2026-sunat-modifican-la-informacion-exigida-en-la-declaracion-jurada-informativa-reporte-local-sobre-metodos-de-valoracion-de-precios-de-transferenc","status":"publish","type":"post","link":"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-no-000225-2026-sunat-modifican-la-informacion-exigida-en-la-declaracion-jurada-informativa-reporte-local-sobre-metodos-de-valoracion-de-precios-de-transferenc\/","title":{"rendered":"SUPERINTENDENCY RESOLUTION No. 000225-2026\/SUNAT \u2013 AMENDMENTS TO THE INFORMATION REQUIRED IN THE LOCAL REPORT INFORMATIVE TAX RETURN ON TRANSFER PRICING VALUATION METHODS."},"content":{"rendered":"<p>SUNAT has amended Annexes II, III and IV of Superintendency Resolution No. 014-2018\/SUNAT, with the purpose of incorporating information related to the application of other valuation methods in the Local Report Informative Tax Return (Virtual Form No. 3560).<\/p>\n<p>Among the main amendments, new fields have been incorporated to report information related to alternative valuation methods, such as discounted cash flow, multiples, equity value and appraisal. Furthermore, taxpayers using these methods must substantiate why traditional transfer pricing methods are not applicable, justify the suitability of the selected method, and provide technical information enabling the verification of the calculations and results obtained.<\/p>\n<p>Effective date: November 12, 2026.<\/p>\n<p>To view the full publication, click the following link:<\/p>\n<p><a href=\"https:\/\/busquedas.elperuano.pe\/dispositivo\/NL\/2573665-1\/pdf\">https:\/\/busquedas.elperuano.pe\/dispositivo\/NL\/2573665-1\/pdf<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>SUNAT ha modificado los anexos II, III y IV de la Resoluci\u00f3n de Superintendencia No. 014-2018\/SUNAT, con la finalidad de incorporar informaci\u00f3n relacionada con la aplicaci\u00f3n de otros m\u00e9todos de [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[16],"tags":[],"class_list":["post-2875","post","type-post","status-publish","format-standard","hentry","category-informativo-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>RESOLUCI\u00d3N DE SUPERINTENDENCIA No. 000225-2026\/SUNAT \u2013 MODIFICAN LA INFORMACI\u00d3N EXIGIDA EN LA DECLARACI\u00d3N JURADA INFORMATIVA REPORTE LOCAL SOBRE M\u00c9TODOS DE VALORACI\u00d3N DE PRECIOS DE TRANSFERENCIA - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados<\/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:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-no-000225-2026-sunat-modifican-la-informacion-exigida-en-la-declaracion-jurada-informativa-reporte-local-sobre-metodos-de-valoracion-de-precios-de-transferenc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"RESOLUCI\u00d3N DE SUPERINTENDENCIA No. 000225-2026\/SUNAT \u2013 MODIFICAN LA INFORMACI\u00d3N EXIGIDA EN LA DECLARACI\u00d3N JURADA INFORMATIVA REPORTE LOCAL SOBRE M\u00c9TODOS DE VALORACI\u00d3N DE PRECIOS DE TRANSFERENCIA - Estudio G\u00e1lvez Risso Zegarra &amp; Asociados\" \/>\n<meta property=\"og:description\" content=\"SUNAT ha modificado los anexos II, III y IV de la Resoluci\u00f3n de Superintendencia No. 014-2018\/SUNAT, con la finalidad de incorporar informaci\u00f3n relacionada con la aplicaci\u00f3n de otros m\u00e9todos de [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/grzasociados.com\/en\/resolucion-de-superintendencia-no-000225-2026-sunat-modifican-la-informacion-exigida-en-la-declaracion-jurada-informativa-reporte-local-sobre-metodos-de-valoracion-de-precios-de-transferenc\/\" \/>\n<meta property=\"og:site_name\" content=\"Estudio G\u00e1lvez Risso Zegarra &amp; 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