{"id":5142,"date":"2024-01-08T06:37:01","date_gmt":"2024-01-08T06:37:01","guid":{"rendered":"https:\/\/oandgaccounting.com\/?page_id=5142"},"modified":"2025-03-07T11:27:06","modified_gmt":"2025-03-07T11:27:06","slug":"filing-requirements-for-inactive-delaware-single-member-llc-owned-by-a-non-us-resident","status":"publish","type":"page","link":"https:\/\/oandgaccounting.com\/es\/resources\/filing-requirements-for-inactive-delaware-single-member-llc-owned-by-a-non-us-resident\/","title":{"rendered":"Requisitos de presentaci\u00f3n para una LLC unipersonal inactiva de Delaware propiedad de un residente no estadounidense"},"content":{"rendered":"<div class=\"onefivequestion\">\n<div class=\"container py-4 text-left\">\n<h5>PREGUNTA: \u00bfDebo presentar el Formulario 5472 para mi LLC unipersonal inactiva de Delaware sin actividad comercial en EE. UU., como ciudadano\/residente no estadounidense que opera exclusivamente en Europa? \u00bfQu\u00e9 sucede con la presentaci\u00f3n de informes sobre la Ley de Transparencia Corporativa para entidades inactivas e inactivas? <\/h5>\n<p><strong>RESPUESTA DEL EXPERTO:<\/strong> El factor clave no es el funcionamiento activo ni la generaci\u00f3n de ingresos de la LLC, sino la ocurrencia de cualquier<a href=\"https:\/\/oandgaccounting.com\/resources\/ensure-your-wyoming-llcs-stay-compliant-with-us-tax-laws-discover-the-essential-steps-for-filing-forms-5472-and-1120-even-with-no-income\/\" rel=\"noopener\" target=\"_blank\"> transacciones con partes relacionadas o reportables<\/a>. A continuaci\u00f3n se presentan algunos escenarios que requieren la presentaci\u00f3n:<\/p>\n<ul>\n<li><strong>Contribuciones a la configuraci\u00f3n inicial:<\/strong> Las contribuciones que usted realiza para establecer la LLC, incluidos los costos de formaci\u00f3n, se consideran transacciones declarables.<\/li>\n<li><strong>Transacciones personales del propietario con la LLC: Esto incluye:<\/strong>\n<ul>\n<li>Fondos transferidos del propietario a la LLC o viceversa.<\/li>\n<li>Gastos pagados por la LLC en nombre del propietario o por el propietario en nombre de la LLC.<\/li>\n<li>Uso personal de los fondos de la LLC por parte del propietario o inversi\u00f3n de los fondos de la LLC en activos personales.<\/li>\n<li>Cuenta personal del propietario utilizada para los gastos de la LLC (por ejemplo, tarifas de dominio, honorarios legales, etc.).<\/li>\n<li>Aportaciones de capital del propietario a la LLC.<\/li>\n<\/ul>\n<\/li>\n<li>Transacciones que involucran entidades relacionadas:<\/strong> Por ejemplo, transferir fondos de una empresa de su propiedad en otro pa\u00eds a una LLC en EE. UU.<\/li>\n<\/ul>\n<p>Las transacciones no declarables suelen ser aquellas que involucran a terceros en el curso normal de los negocios, como los pagos a proveedores de servicios no relacionados.<\/p>\n<h5>Informes de la Ley de Transparencia Corporativa (CTA) para entidades inactivas e inactivas<\/h5>\n<ul class=\"addpadding\">\n<li>La Ley de Transparencia Comercial (CTA) introduce nuevos requisitos de informaci\u00f3n sobre la titularidad real. Sin embargo, existen exenciones espec\u00edficas para las empresas inactivas. Una empresa inactiva, seg\u00fan la CTA, es aquella que:\n<p>1. Exist\u00eda antes del 1 de enero de 2020.<\/p>\n<p>2. No se dedica a negocios activos.<\/p>\n<p>3. No sea propiedad, directa o indirecta, de una persona extranjera.<\/p>\n<p>4. No ha experimentado un cambio significativo en la propiedad o transacciones superiores a $1,000 en los \u00faltimos 12 meses.<\/p>\n<p>5. No posee activos, incluidas participaciones de propiedad en otras entidades.<\/p>\n<\/li>\n<\/ul>\n<h5>Cumplimiento e informes:<\/h5>\n<ul>\n<li><strong>Nuevas entidades tras la promulgaci\u00f3n de la CTA:<\/strong> Las entidades creadas despu\u00e9s de la promulgaci\u00f3n de la CTA no califican para la exenci\u00f3n de empresa inactiva.<\/li>\n<li><strong>Cumplimiento continuo:<\/strong> Incluso para las LLC inactivas o inactivas, el cumplimiento de la <a href=\"https:\/\/oandgaccounting.com\/corporate-transparency-act-cta-filing-service\/\" rel=\"noopener\" target=\"_blank\">Requisitos de informes de la CTA<\/a> Es esencial. Es crucial monitorear cualquier cambio en el estado de su LLC que pueda afectar su clasificaci\u00f3n bajo la CTA.<\/li>\n<\/ul>\n<p>El sistema tributario estadounidense, con sus complejos requisitos de cumplimiento y presentaci\u00f3n de informes, puede ser un desaf\u00edo, especialmente para las LLC de propiedad extranjera. Si bien este resumen proporciona una comprensi\u00f3n general, cada situaci\u00f3n tiene aspectos \u00fanicos que podr\u00edan requerir un an\u00e1lisis detallado. Para obtener orientaci\u00f3n personalizada, se recomienda consultar con un asesor fiscal con experiencia en la legislaci\u00f3n fiscal estadounidense y las estructuras empresariales internacionales. En O&amp;G Accounting, nuestra experiencia en estos temas puede brindar un valioso apoyo para abordar estas complejidades. Cont\u00e1ctenos para obtener una consulta. <a href=\"https:\/\/oandgaccounting.com\/appointment-booking-form\/\" rel=\"noopener\" target=\"_blank\">consulta integral<\/a> Para abordar sus necesidades espec\u00edficas.<\/p>\n<p>Para obtener m\u00e1s aclaraciones o realizar consultas espec\u00edficas sobre la situaci\u00f3n de su LLC, no dude en comunicarse con nosotros.<\/p>\n<\/p><\/div>","protected":false},"excerpt":{"rendered":"<p>PREGUNTA: \u00bfDebo presentar el Formulario 5472 para mi LLC unipersonal inactiva de Delaware sin actividad comercial en EE. UU., como ciudadano\/residente no estadounidense que opera exclusivamente en Europa? \u00bfQu\u00e9 ocurre con la presentaci\u00f3n de informes de la Ley de Transparencia Corporativa para entidades inactivas e inactivas? RESPUESTA DEL EXPERTO: El factor clave no es la actividad operativa ni la generaci\u00f3n de ingresos de\u2026 <a href=\"https:\/\/oandgaccounting.com\/es\/resources\/filing-requirements-for-inactive-delaware-single-member-llc-owned-by-a-non-us-resident\/\" class=\"more-link\">Seguir leyendo<span class=\"screen-reader-text\"> \u201cRequisitos de presentaci\u00f3n para sociedades de responsabilidad limitada (LLC) unipersonales inactivas de Delaware propiedad de un residente no estadounidense\u201d<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":0,"parent":24,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"default_withchat.php","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"class_list":["post-5142","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Filing Requirements for Inactive Delaware Single Member LLC Owned by a Non-US Resident - O&amp;G Tax and Accounting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/oandgaccounting.com\/es\/resources\/filing-requirements-for-inactive-delaware-single-member-llc-owned-by-a-non-us-resident\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Filing Requirements for Inactive Delaware Single Member LLC Owned by a Non-US Resident - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"QUESTION: Do I need to file Form 5472 for my inactive Delaware single member LLC with no US business activity, as a non-US citizen\/resident conducting business solely in Europe? 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