{"id":2316,"date":"2026-03-20T12:55:20","date_gmt":"2026-03-20T18:55:20","guid":{"rendered":"https:\/\/isas.mx\/?p=2316"},"modified":"2026-03-20T12:56:26","modified_gmt":"2026-03-20T18:56:26","slug":"precios-de-transferencia-en-la-industria-aeroportuaria-en-mexico","status":"publish","type":"post","link":"http:\/\/isas.mx\/en\/uncategorized\/precios-de-transferencia-en-la-industria-aeroportuaria-en-mexico\/","title":{"rendered":"Precios de Transferencia en la industria aeroportuaria en M\u00e9xico"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2316\" class=\"elementor elementor-2316\" data-elementor-settings=\"{&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6be6189 e-flex e-con-boxed e-con e-parent\" data-id=\"6be6189\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eedf34d elementor-widget elementor-widget-text-editor\" data-id=\"eedf34d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-2277 size-full\" src=\"http:\/\/isas.mx\/wp-content\/uploads\/2026\/03\/8.png\" alt=\"\" width=\"2000\" height=\"600\" srcset=\"http:\/\/isas.mx\/wp-content\/uploads\/2026\/03\/8.png 2000w, http:\/\/isas.mx\/wp-content\/uploads\/2026\/03\/8-300x90.png 300w, http:\/\/isas.mx\/wp-content\/uploads\/2026\/03\/8-1024x307.png 1024w, http:\/\/isas.mx\/wp-content\/uploads\/2026\/03\/8-768x230.png 768w, http:\/\/isas.mx\/wp-content\/uploads\/2026\/03\/8-1536x461.png 1536w, http:\/\/isas.mx\/wp-content\/uploads\/2026\/03\/8-18x5.png 18w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-20b0ed0 e-flex e-con-boxed e-con e-parent\" data-id=\"20b0ed0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d5d7065 elementor-widget elementor-widget-heading\" data-id=\"d5d7065\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Precios de Transferencia en la industria aeroportuaria en M\u00e9xico<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5fe18c1 elementor-widget elementor-widget-html\" data-id=\"5fe18c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- BLOQUE AUTOR -->\n<div style=\"  display:flex;  align-items:center;  gap:20px;  margin:40px 0;  max-width:700px;  font-family:'Avenir', 'Montserrat', Arial, sans-serif;\">\n\n  <!-- Texto autor -->\n  <div>\n    <p style=\"      margin:0;      font-size:16px;      color:#43464A;      line-height:1.5;    \">\n      <strong>Por: Alejandro Is\u00e1s Morales <\/strong><br>\n      <span style=\"font-weight:600;\">\n             Socio Director de IS\u00c1S Transfer Pricing\n      <\/span>\n    <\/p>\n     <\/div>\n\n  <!-- Foto autor -->\n  <div>\n    <img decoding=\"async\"\n src=\"http:\/\/isas.mx\/wp-content\/uploads\/2025\/11\/AI-1.jpg\"\n    alt=\"Alejandro Is\u00e1s Morales\"\n      style=\"        width:88px;        height:88px;        object-fit:cover;        border-radius:50%;        display:block;      \">\n  <\/div>\n\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6b105a4 e-flex e-con-boxed e-con e-parent\" data-id=\"6b105a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-63fc233 elementor-widget elementor-widget-text-editor\" data-id=\"63fc233\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>La industria aeroportuaria opera en un entorno altamente regulado que combina concesiones gubernamentales, importantes inversiones en infraestructura y la participaci\u00f3n de grupos empresariales con presencia internacional.<\/p><p>Estas caracter\u00edsticas generan retos particulares en materia de precios de transferencia, especialmente en un contexto de creciente supervisi\u00f3n fiscal y mayor adopci\u00f3n de est\u00e1ndares internacionales en materia tributaria.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e59572a elementor-widget elementor-widget-text-editor\" data-id=\"e59572a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"7038\" data-end=\"7096\"><strong><span style=\"color: #00ccff;\">ESTRUCTURAS EMPRESARIALES EN LOS GRUPOS AEROPORTUARIOS<\/span><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91e301b elementor-widget elementor-widget-text-editor\" data-id=\"91e301b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Los grupos aeroportuarios suelen organizarse a trav\u00e9s de una entidad concesionaria encargada de operar el aeropuerto, acompa\u00f1ada por otras entidades del grupo que prestan diversos servicios especializados.<\/p><p>Entre las operaciones intragrupo m\u00e1s comunes se encuentran:<\/p><ul data-start=\"7366\" data-end=\"7557\"><li data-start=\"7366\" data-end=\"7410\">Servicios administrativos y corporativos<\/li><li data-start=\"7411\" data-end=\"7450\">Servicios tecnol\u00f3gicos y operativos<\/li><li data-start=\"7451\" data-end=\"7480\">Financiamiento intragrupo<\/li><li data-start=\"7481\" data-end=\"7510\">Licencias de uso de marca<\/li><li data-start=\"7511\" data-end=\"7557\">Asesor\u00eda estrat\u00e9gica o gesti\u00f3n aeroportuaria<\/li><\/ul><p>Cada una de estas operaciones debe evaluarse cuidadosamente para asegurar que las condiciones econ\u00f3micas reflejen pr\u00e1cticas de mercado.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-743caaa elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"743caaa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-329dbfe elementor-widget elementor-widget-text-editor\" data-id=\"329dbfe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"7559\" data-end=\"7694\"><img decoding=\"async\" class=\"aligncenter wp-image-2278 size-full\" src=\"http:\/\/isas.mx\/wp-content\/uploads\/2026\/03\/9.png\" alt=\"\" width=\"2000\" height=\"600\" srcset=\"http:\/\/isas.mx\/wp-content\/uploads\/2026\/03\/9.png 2000w, http:\/\/isas.mx\/wp-content\/uploads\/2026\/03\/9-300x90.png 300w, http:\/\/isas.mx\/wp-content\/uploads\/2026\/03\/9-1024x307.png 1024w, http:\/\/isas.mx\/wp-content\/uploads\/2026\/03\/9-768x230.png 768w, http:\/\/isas.mx\/wp-content\/uploads\/2026\/03\/9-1536x461.png 1536w, http:\/\/isas.mx\/wp-content\/uploads\/2026\/03\/9-18x5.png 18w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4a8f571 e-flex e-con-boxed e-con e-parent\" data-id=\"4a8f571\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd46e1d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"cd46e1d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4a4f50 elementor-widget elementor-widget-text-editor\" data-id=\"c4a4f50\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"7038\" data-end=\"7096\"><strong><span style=\"color: #00ccff;\">PRINCIPALES RIESGOS IDENTIFICADOS POR LAS AUTORIDADES FISCALES<\/span><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a713dc elementor-widget elementor-widget-text-editor\" data-id=\"9a713dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Las autoridades fiscales suelen analizar con especial atenci\u00f3n determinadas operaciones dentro del sector aeroportuario, particularmente aquellas que pueden generar transferencias significativas de utilidades entre entidades del grupo.<\/p><p data-start=\"8006\" data-end=\"8050\">Algunos de los riesgos m\u00e1s comunes incluyen:<\/p><ul data-start=\"8052\" data-end=\"8289\"><li data-start=\"8052\" data-end=\"8097\"><p data-start=\"8054\" data-end=\"8097\">Cargos excesivos por servicios intragrupo<\/p><\/li><li data-start=\"8098\" data-end=\"8162\"><p data-start=\"8100\" data-end=\"8162\">Regal\u00edas por uso de marca sin sustancia econ\u00f3mica suficiente<\/p><\/li><li data-start=\"8163\" data-end=\"8225\"><p data-start=\"8165\" data-end=\"8225\">Financiamiento intragrupo con tasas no alineadas a mercado<\/p><\/li><li data-start=\"8226\" data-end=\"8289\"><p data-start=\"8228\" data-end=\"8289\">Asignaci\u00f3n inadecuada de utilidades entre entidades del grupo<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f96e00c elementor-widget elementor-widget-text-editor\" data-id=\"f96e00c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"7038\" data-end=\"7096\"><strong><span style=\"color: #00ccff;\">IMPORTANCIA DE UNA POL\u00cdTICA DE PRECIOS DE TRANSFERENCIA S\u00d3LIDA<\/span><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18cb8de elementor-widget elementor-widget-text-editor\" data-id=\"18cb8de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"8364\" data-end=\"8533\">Dada la complejidad regulatoria y operativa de esta industria, contar con pol\u00edticas claras de precios de transferencia resulta fundamental para mitigar riesgos fiscales.<\/p><p data-start=\"8535\" data-end=\"8715\">Una adecuada documentaci\u00f3n y an\u00e1lisis econ\u00f3mico permiten demostrar que las operaciones intragrupo reflejan condiciones comparables a las que existir\u00edan entre partes independientes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7bf03ae e-flex e-con-boxed e-con e-parent\" data-id=\"7bf03ae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1e30bfa elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1e30bfa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cbdf6d5 elementor-widget elementor-widget-html\" data-id=\"cbdf6d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t  <!-- ========================================= -->\n<!-- S\u00cdGUENOS EN REDES (SIN WEBSITE) -->\n<!-- ========================================= -->\n<tr>\n  <td style=\"padding:28px 10px 10px; text-align:center;\">\n\n\n    <!-- ICONOS -->\n    <table align=\"center\" width=\"100%\" cellpadding=\"0\" cellspacing=\"0\" style=\"max-width:260px; margin:0 auto;\">\n      <tr>\n\n        <!-- LINKEDIN -->\n        <td 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<\/td>\n           \n      <\/tr>\n    <\/table>\n\n    <!-- TEXTO -->\n    <div style=\"margin-top:14px; font-size:14px; color:#666666; line-height:1.4;\">\n      S\u00edguenos en redes sociales\n    <\/div>\n\n  <\/td>\n<\/tr>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Precios de Transferencia en la industria aeroportuaria en M\u00e9xico Por: Alejandro Is\u00e1s Morales Socio Director de IS\u00c1S Transfer Pricing La industria aeroportuaria opera en un entorno altamente regulado que combina concesiones gubernamentales, importantes inversiones en infraestructura y la participaci\u00f3n de grupos empresariales con presencia internacional. Estas caracter\u00edsticas generan retos particulares en materia de precios de [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":2473,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2316","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"http:\/\/isas.mx\/en\/wp-json\/wp\/v2\/posts\/2316","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/isas.mx\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/isas.mx\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/isas.mx\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"http:\/\/isas.mx\/en\/wp-json\/wp\/v2\/comments?post=2316"}],"version-history":[{"count":17,"href":"http:\/\/isas.mx\/en\/wp-json\/wp\/v2\/posts\/2316\/revisions"}],"predecessor-version":[{"id":2515,"href":"http:\/\/isas.mx\/en\/wp-json\/wp\/v2\/posts\/2316\/revisions\/2515"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/isas.mx\/en\/wp-json\/wp\/v2\/media\/2473"}],"wp:attachment":[{"href":"http:\/\/isas.mx\/en\/wp-json\/wp\/v2\/media?parent=2316"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/isas.mx\/en\/wp-json\/wp\/v2\/categories?post=2316"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/isas.mx\/en\/wp-json\/wp\/v2\/tags?post=2316"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}