Transfer Pricing Report - Honduras
Take Control of Transfer Pricing Honduras for Tax Clarity & Total Tax Compliance.
Honduras established its Transfer Pricing regime under Decree No. 232-2011 (Income Tax Law) and Executive Agreement No. 027-2015, requiring related-party transactions to follow the arm’s-length principle.
Taxpayers engaging in cross-border or domestic related-party transactions must prepare Transfer Pricing documentation aligned with OECD BEPS Action 13 and file an annual Transfer Pricing Information Return (Form D-101) with the Servicio de Administración de Rentas (SAR).
Trusted by Cross-Border Businesses — 95% Project Success in the Honduras
Ask Question?
Kindly share details — we’ll get back soon.
Our Expertise in Honduras Transfer Pricing Benchmarking & Compliance
SAR-Compliant Documentation
Benchmarking in Transfer Pricing
Audit & Risk Support
OECD Alignment & Regional Integration
Achieve Complete Transfer Pricing Compliance in Honduras
At Transfer Pricing Report, we prepare accurate, transparent, and audit-ready documentation for companies operating in Honduras or across Latin America.
5000+
Transfer Pricing Documentation
Our Commitment: Precision, Compliance & Global Consistency
We combine local tax knowledge with global benchmarking methodologies to ensure full compliance with SAR and OECD requirements.
Strategic Compliance
Financial Strategy
A Simple Process for Transfer Pricing Documentation & Benchmarking
Identify Related-Party Transactions
Conduct Benchmarking Analysis
Prepare and File Documentation
Experienced Transfer Pricing Advisors at Your Service
Answers to Your Transfer Pricing Concerns Honduras
Get clarity on the most common questions our clients ask about international transfer pricing services.
Still Have Questions?
Is Transfer Pricing documentation mandatory in Honduras?
Yes, Honduras requires Transfer Pricing documentation under Decree 232-2011 and related regulations.
A complete Transfer Pricing Study ensures compliance with Honduras’s arm’s length framework.
Does Honduras follow OECD Transfer Pricing Guidelines?
Yes, Honduras uses OECD TP principles as the basis for method selection and comparability.
This ensures Transfer Pricing in Honduras aligns with international standards.
Which transactions require a Transfer Pricing Study in Honduras?
Related-party transactions involving goods, services, loans, royalties, and dealings with tax havens must be documented.
A Transfer Pricing Study supports defensible pricing for companies operating in Honduras.
What documentation filings are required in Honduras?
Honduras requires an annual Informative Return (Formulario 950) and supporting TP documentation.
Accurate Transfer Pricing documentation ensures regulatory compliance in Honduras.
How does benchmarking work under Honduras’s TP system?
Benchmarking compares Honduran controlled transactions with independent Latin American and global comparables.
What penalties apply for TP non-compliance in Honduras?
Honduras imposes adjustments, fines, and interest for inadequate or missing documentation.
Robust Transfer Pricing documentation helps minimize audit exposure in Honduras.
How often should Transfer Pricing documentation be updated in Honduras?
Annual updates or updates after material business changes are recommended.
Regular updates keep Transfer Pricing compliance accurate in Honduras.
Honduras Transfer Pricing – Free 30-Min Consultation
Legal Quotient Consultants
Torre Nova 2, Piso 9