El Salvador Transfer Pricing Documentation Requirements
El Salvador requires transfer pricing documentation for related-party transactions, produced within five days of a request, and an information return, Form F-982, where those transactions reach approximately USD 571,000 in the year. International comparables are accepted given the lack of local data.
Requirements at a glance
| Requirement | Threshold | Deadline | Deadline type | Language | Penalty |
|---|---|---|---|---|---|
TP documentation Required | Taxpayers with related-party transactions | By tax return filing date | Preparation deadline The documentation must exist by the date shown and is produced only when the tax authority requests it. Once requested, it must be provided within 5 days. | ES | Under the Tax Code |
Form F-982 Information return
Annual filing | Related-party transactions reaching ~USD 571,000 annually | Within 3 months of fiscal year-end | Submission deadline The documentation must be filed with the tax authority by the date shown. | ES | Yes |
Calculate your exact El Salvador deadline
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Scope of the documentation obligation
A taxpayer with related-party transactions must hold transfer pricing documentation, produced within five days of a request. Separately, the Tax Code requires an information return for related-party transactions, Form F-982, within the first three months following the fiscal year-end, where those transactions, individually or in aggregate, equal or exceed approximately USD 571,000 annually, measured across both profit-and-loss and balance-sheet items. There is no Country-by-Country reporting obligation in the regime as captured.
Distinctive features of the Salvadoran regime
The defining feature of the Salvadoran regime is the separation between a thresholdless documentation duty and a value-gated information return. All taxpayers with related-party transactions hold documentation, while only those reaching the roughly USD 571,000 level must file Form F-982, and the threshold is measured across both income-statement and balance-sheet transactions rather than turnover alone. Documentation is produced within five days of a request, among the shortest windows of any regime, which makes contemporaneous preparation advisable. There is no published safe harbour.
Benchmarking and comparables
Given the lack of local financial information, international comparables are accepted. Multi-year testing applies to the comparables only, in practice over three years. A fresh benchmarking study must be conducted every year, with the tax authority requiring the most recent available financial information for both the comparables and the tested party. The ordinary limitation period is three years, extended to five years where no return has been filed.
Frequently asked questions
When must Form F-982 be filed in El Salvador?
Where related-party transactions, individually or in aggregate, equal or exceed approximately USD 571,000 annually, measured across both profit-and-loss and balance-sheet items. It is filed within the first three months after the fiscal year-end.
This guide is an informational research aid prepared by Comp-Press and is not tax or legal advice. Transfer pricing rules change; verify current requirements before relying on them for filing.