Episodio 124: ¿Intereses presuntos en el límite del EBITD...

What this episode covers

🎙️ Episodio: ¿Intereses presuntos en el límite del EBITDA?🤔 ¿La SUNAT puede aplicar el límite del 30% del EBITDA a intereses que nunca fueron pagados ni provienen de un financiamiento real?En este episodio analizamos una controversia que viene cobrando relevancia en las fiscalizaciones tributarias: la intención de considerar dentro del límite del EBITDA determinados intereses presuntos derivados de ajustes de precios de transferencia. ⚖️📌 Revisaremos por qué estos ajustes tienen una naturaleza correctiva y valorativa, cuál es la diferencia entre las normas de precios de transferencia y las reglas de subcapitalización, y cuáles son los argumentos para cuestionar la aplicación del límite del EBITDA en estos supuestos.🎧 Un análisis técnico para comprender los riesgos, los criterios que viene aplicando la Administración Tributaria y las implicancias que este debate puede generar para las empresas y sus decisiones tributarias.👉 Lee el artículo completo en nuestro blog:https://quantumconsultores.com/intereses-presuntos-en-el-limite-del-ebitda/

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How long is this episode of Quantum Consultores?

This episode is 3 minutes long.

When was this Quantum Consultores episode published?

This episode was published on July 4, 2026.

What is this episode about?

🎙️ Episodio: ¿Intereses presuntos en el límite del EBITDA?🤔 ¿La SUNAT puede aplicar el límite del 30% del EBITDA a intereses que nunca fueron pagados ni provienen de un financiamiento real?En este episodio analizamos una controversia que viene...

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