Transfer Pricing Information Return (DIOR)

This is the declaration used by taxpayers, who are subject to the Transfer Pricing Regulation, where they must report to the General Directorate of Internal Taxes (DGII), the operations they have had with their related or related parties.

The Informative Declaration of Operations between Related Parties (DIOR), must be filed annually together with the Income Tax Return.

Our DIOR filing service is based on the Transfer Pricing valuation methods:

Comparable Uncontrolled Price Method.
Resale Price Method.
Added Cost Method.
Profit Sharing Method.
Net Transaction Margin Method.

Who is required to file the DIOR?

All taxpayers with whom at least one of the cases of relationship listed in Article 2 of the Regulation is verified, whether or not they have carried out transactions with their related parties, are obliged to file the DIOR.

What should this statement contain?

It should contain information such as taxpayer identification, related party assumptions, related party information, details of related party transactions and valuation methods.

Our services include:

Filing of the Informative Declaration of Related Party Transactions.