{"id":113124,"date":"2025-11-10T09:22:34","date_gmt":"2025-11-10T08:22:34","guid":{"rendered":"https:\/\/www.escura.com\/?p=113124"},"modified":"2025-11-10T09:24:09","modified_gmt":"2025-11-10T08:24:09","slug":"implicaciones-en-precios-de-transferencia-de-la-sentencia-del-tribunal-supremo-sobre-cash-pooling","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/implicaciones-en-precios-de-transferencia-de-la-sentencia-del-tribunal-supremo-sobre-cash-pooling\/","title":{"rendered":"Implicaciones en precios de transferencia de la sentencia del TS sobre cash pooling"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_3_4 3_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:75%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.56%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.56%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-around fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"1920\" height=\"625\" alt=\"El c\u00f3mputo del plazo de antelaci\u00f3n incluye el d\u00eda en que se remite la convocatoria, pero no el d\u00eda en que se celebra la junta.\" title=\"banners estrechos (41)\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2025\/11\/banners-estrechos-41.png\" class=\"img-responsive wp-image-113132\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2025\/11\/banners-estrechos-41-200x65.png 200w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/11\/banners-estrechos-41-400x130.png 400w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/11\/banners-estrechos-41-600x195.png 600w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/11\/banners-estrechos-41-800x260.png 800w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/11\/banners-estrechos-41-1200x391.png 1200w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/11\/banners-estrechos-41.png 1920w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 850px) 100vw, 1920px\" \/><\/span><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: right;\"><a href=\"https:\/\/www.escura.com\/wp-content\/uploads\/2025\/11\/113-Implicaciones-en-precios-de-transferencia-de-la-sentencia-del-Tribunal-Supremo-sobre-cash-pooling.pdf\">Consultar pdf<\/a><\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-2\"><h1>Implicaciones en precios de transferencia de la sentencia del Tribunal Supremo sobre cash pooling<\/h1>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:20px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-3\"><p>La reciente sentencia del Tribunal Supremo (TS 15-7-25, EDJ 646073) aporta criterios relevantes para la valoraci\u00f3n de operaciones vinculadas en el contexto de sistemas de cash pooling dentro de grupos multinacionales. Esta resoluci\u00f3n se alinea con las Directrices de la OCDE sobre precios de transferencia y refuerza la necesidad de aplicar un enfoque funcional y econ\u00f3mico en la determinaci\u00f3n del valor de mercado de las transacciones intragrupo.<\/p>\n<p>Principales implicaciones:<\/p>\n<p><strong>1.Dificultad de encontrar comparables externos<\/strong><\/p>\n<p>El Tribunal reconoce que el cash pooling es un mecanismo dise\u00f1ado espec\u00edficamente para grupos empresariales, lo que dificulta la identificaci\u00f3n de operaciones comparables entre partes independientes. Esta circunstancia justifica el uso de m\u00e9todos de valoraci\u00f3n que consideren la l\u00f3gica interna del grupo y no exclusivamente criterios de mercado.<\/p>\n<p><strong>2.Simetr\u00eda en los tipos de inter\u00e9s<\/strong><\/p>\n<p>Se establece que los tipos de inter\u00e9s aplicables a las aportaciones y retiradas de fondos deben ser sim\u00e9tricos, al tratarse de pr\u00e9stamos a corto plazo entre entidades no financieras.<\/p>\n<p><strong>3.Calificaci\u00f3n crediticia del grupo<\/strong><\/p>\n<p>En lugar de aplicar la calificaci\u00f3n crediticia individual de cada entidad participante, el Tribunal determina que debe utilizarse la calificaci\u00f3n del grupo empresarial. Esta decisi\u00f3n responde a la naturaleza colaborativa del sistema, en el que el riesgo es compartido y la operativa es conjunta, lo que afecta directamente a la determinaci\u00f3n del tipo de inter\u00e9s de mercado.<\/p>\n<p><strong>4.Relevancia del an\u00e1lisis funcional<\/strong><\/p>\n<p>La sentencia subraya la importancia de realizar un an\u00e1lisis funcional riguroso para determinar el valor de mercado de las operaciones vinculadas.<\/p>\n<p>Consulta la sentencia del Tribunal Supremo <a href=\"https:\/\/www.poderjudicial.es\/search\/TS\/openDocument\/c44aafdfd817ca0ea0a8778d75e36f0d\/20250801\">aqu\u00ed<\/a>.<\/p>\n<\/div><div class=\"fusion-text fusion-text-4\"><p>\u00a9 La presente informaci\u00f3n es propiedad de\u00a0<a href=\"https:\/\/www.escura.com\/es\/\"><strong>Escura<\/strong>,\u00a0<strong>abogados<\/strong>\u00a0y\u00a0<strong>economistas<\/strong><\/a>, quedando prohibida su reproducci\u00f3n sin permiso expreso.<\/p>\n<\/div><\/div><\/div><div 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