Peru: New forms for transfer pricing declarations

Peru: New forms for transfer pricing declarations

The tax authority (SUNAT) in Peru on 30 April 2016 published two new transfer pricing-related forms:

Related content

  • PDT Predios - Formulario Virtual N° 3530 
  • PDT Precios de Transferencia – Formulario Virtual N° 3560 (an electronic form)

Form N° 3560 modifies and replaces the prior version of the electronic form  N° 1630.

These new forms are to be used by taxpayers in making their transfer pricing declarations (declaración de precios de transferencia) beginning after 1 May 2016. 


Read a May 2016 report (Spanish) [PDF 193 KB] prepared by the KPMG member firm in Peru

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