Next April 30, 2025 is the deadline to file the Informative Return on Related Party Transactions (DIOR) for the fiscal year ending December 31, 2024.
All taxpayers who had transactions with related parties, as defined in Article 281 of the Tax Code, amended by Law Nº 253-12, are required to file this return.
The DIOR, among others, must include information regarding the following points:
- Taxpayer identification,
- Basis for related party classification,
- Information on the related parties,
- Details of the transactions carried out,
- Methods used for the valuation of those transactions, and
- Results obtained.
It is important to note that the DIOR must be filed within 120 days following the end of the fiscal year of the company, coinciding with the deadline for the Corporate Income Tax Return (IR-2).
The filing is completed electronically through DGII’s Virtual Office, by accessing the “Tax Returns” menu and selecting the “DIOR” option.
As TP specialists, we can assist you with this matter and any other concerns related to Transfer Pricing in the region.