{"id":5872,"date":"2024-06-26T10:16:16","date_gmt":"2024-06-26T10:16:16","guid":{"rendered":"https:\/\/oandgaccounting.com\/?page_id=5872"},"modified":"2025-03-07T13:04:05","modified_gmt":"2025-03-07T13:04:05","slug":"can-a-foreign-business-owner-sole-proprietor-deduct-salary-and-interest-paid-to-themselves-as-business-expenses-on-their-u-s-tax-return","status":"publish","type":"page","link":"https:\/\/oandgaccounting.com\/es\/resources\/can-a-foreign-business-owner-sole-proprietor-deduct-salary-and-interest-paid-to-themselves-as-business-expenses-on-their-u-s-tax-return\/","title":{"rendered":"\u00bfPuede un propietario de un negocio extranjero (propietario \u00fanico) deducir el salario y los intereses pagados a s\u00ed mismo como gastos comerciales en su declaraci\u00f3n de impuestos de EE. UU.?"},"content":{"rendered":"<div class=\"onefivequestion\">\n<div class=\"container py-4 text-left\">\n<p>El caso de <a href=\"https:\/\/casetext.com\/case\/handfield-v-commr-of-internal-revenue\" rel=\"noopener\" target=\"_blank\">Frank Handfield contra el Comisionado de Impuestos Internos<\/a>, decidido el 17 de enero de 1955 por el Tribunal Fiscal de los Estados Unidos, gira en torno a la cuesti\u00f3n crucial de si una <a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/871\" rel=\"noopener\" target=\"_blank\">extranjero no residente que realiza negocios en los Estados Unidos<\/a> Pueden deducir el salario y los intereses que se pagan como gastos comerciales en su declaraci\u00f3n de impuestos de EE. UU. Este art\u00edculo profundiza en los detalles del caso, las posturas del demandante y el demandado, y la decisi\u00f3n del tribunal, proporcionando una comprensi\u00f3n integral de las implicaciones fiscales para los empresarios extranjeros que operan en EE. UU.\n    <\/p>\n<p><strong>Antecedentes del caso<\/strong><\/p>\n<p><strong>Las partes involucradas:<\/strong><\/p>\n<ul>\n<li style=\"padding-bottom: 10px\">\n        <strong>Peticionario:<\/strong> Frank Handfield, ciudadano canadiense y extranjero no residente, operaba una empresa unipersonal en Montreal, Quebec, Canad\u00e1, bajo el nombre comercial &quot;Folkards&quot; y el nombre comercial de Folkard Company of America.\n      <\/li>\n<li style=\"padding-bottom: 10px\">\n        <strong>Demandado:<\/strong> Comisionado de Rentas Internas.\n      <\/li>\n<\/ul>\n<p><strong>El problema<\/strong><\/p>\n<p>La cuesti\u00f3n principal era si Handfield, como extranjero no residente, realiz\u00f3 negocios en los Estados Unidos durante el a\u00f1o fiscal que termin\u00f3 el 31 de julio de 1949 y, de ser as\u00ed, si pod\u00eda deducir ciertos gastos, incluidos el salario y los intereses pagados a s\u00ed mismo, contra los ingresos obtenidos en los Estados Unidos.<\/p>\n<p><strong>Hechos del caso<\/strong><\/p>\n<p>Handfield fabricaba tarjetas postales en Canad\u00e1, que se vend\u00edan en Estados Unidos mediante un acuerdo con American News Company. Visit\u00f3 Estados Unidos por motivos de negocios durante 24 d\u00edas en cuatro viajes durante el a\u00f1o fiscal en cuesti\u00f3n y contrat\u00f3 a un residente estadounidense para garantizar la correcta presentaci\u00f3n de las tarjetas. Los pagos de las tarjetas se realizaban a Handfield en Canad\u00e1.<\/p>\n<p><strong>La disputa<\/strong><\/p>\n<p>Handfield dedujo varios gastos en su declaraci\u00f3n de impuestos de EE. UU., entre ellos:<\/p>\n<ul>\n<li style=\"padding-bottom: 10px\">$2,800 como compensaci\u00f3n por los servicios prestados por \u00e9l mismo.<\/li>\n<li style=\"padding-bottom: 10px\">$171.67 por intereses pagados a s\u00ed mismo sobre dinero tomado prestado por la empresa.<\/li>\n<li style=\"padding-bottom: 10px\">Gastos de viaje y entretenimiento.<\/li>\n<li style=\"padding-bottom: 10px\">Depreciaci\u00f3n de un autom\u00f3vil utilizado en el negocio.<\/li>\n<\/ul>\n<p>El Comisionado de Rentas Internas rechaz\u00f3 partes de estas deducciones, espec\u00edficamente el salario y los intereses pagados a s\u00ed mismo, lo cual Handfield impugn\u00f3.<\/p>\n<p><strong>An\u00e1lisis y decisi\u00f3n del Tribunal<\/strong><\/p>\n<p>El tribunal examin\u00f3 la naturaleza del acuerdo entre Handfield y American News Company para determinar si Handfield realizaba negocios en los EE. UU. y la legitimidad de las deducciones reclamadas.<\/p>\n<p><strong>Determinaciones clave<\/strong><\/p>\n<ul>\n<li style=\"padding-bottom: 10px\"><strong>Relaci\u00f3n con la agencia:<\/strong> El tribunal determin\u00f3 que American News Company actuaba como agente de Handfield en Estados Unidos, distribuyendo las tarjetas en consignaci\u00f3n. Esto significaba que Handfield operaba en Estados Unidos, por lo que los ingresos de estas ventas estaban sujetos a impuestos estadounidenses.<\/li>\n<li style=\"padding-bottom: 10px\"><strong>Establecimiento permanente:<\/strong> De acuerdo con el Art\u00edculo III del Convenio Fiscal entre los Estados Unidos y Canad\u00e1, las actividades de la American News Company establecieron una \u201c<a href=\"http:\/\/chrome-extension:\/\/efaidnbmnnnibpcajpcglclefindmkaj\/https:\/\/www.irs.gov\/pub\/int_practice_units\/TRE9450_06_02.pdf\" rel=\"noopener\" target=\"_blank\">establecimiento permanente<\/a>\u201d&quot; para Handfield en los EE.UU.<\/li>\n<li style=\"padding-bottom: 10px\"><strong>Deducciones por salario e intereses:<\/strong> El tribunal fall\u00f3 en contra de las solicitudes de deducci\u00f3n de Handfield por el salario y los intereses que se le pagaban, alegando que, como empresario individual, no pod\u00eda deducir estos pagos como gastos comerciales. Esta decisi\u00f3n se bas\u00f3 en la falta de legitimaci\u00f3n para justificar dichas deducciones.<\/li>\n<\/ul>\n<p><strong>Jurisprudencia y art\u00edculos relevantes<\/strong><\/p>\n<ul>\n<li style=\"padding-bottom: 10px\"><strong><a href=\"https:\/\/casetext.com\/case\/ross-v-h-michaelyan-inc\" rel=\"noopener\" target=\"_blank\">Ross contra H. Michaelyan, Inc.<\/a>:<\/strong> Este caso ayud\u00f3 a definir la naturaleza de la relaci\u00f3n entre Handfield y News Company.<\/li>\n<li style=\"padding-bottom: 10px\"><strong><a href=\"https:\/\/supreme.justia.com\/cases\/federal\/us\/231\/522\/\" rel=\"noopener\" target=\"_blank\">Ludvigh contra American Woolen Co<\/a>.:<\/strong> Este caso fue citado para apoyar la interpretaci\u00f3n de la relaci\u00f3n de agencia.<\/li>\n<li style=\"padding-bottom: 10px\"><strong>En relaci\u00f3n con Taylor:<\/strong> Proporcion\u00f3 informaci\u00f3n sobre las caracter\u00edsticas de un contrato de consignaci\u00f3n.<\/li>\n<\/ul>\n<p>El Tribunal Fiscal concluy\u00f3 que Handfield efectivamente realizaba negocios en Estados Unidos, pero no pod\u00eda deducir los pagos de salarios e intereses a su nombre como gastos comerciales. Este caso sienta un precedente para los empresarios extranjeros, destacando la importancia de comprender los matices de las leyes tributarias y las implicaciones de las operaciones comerciales en Estados Unidos.<\/p>\n<p>Los empresarios extranjeros deben considerar cuidadosamente sus acuerdos contractuales y la naturaleza de sus actividades comerciales en EE. UU. para cumplir con las regulaciones fiscales y evitar disputas similares al caso de Handfield. Comprender estos precedentes legales puede ayudar a las empresas que operan transfronterizas a mejorar su planificaci\u00f3n y cumplimiento fiscal.<\/p>\n<\/p><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>The case of Frank Handfield v. Commissioner of Internal Revenue, decided on January 17, 1955, by the Tax Court of the United States, revolves around the crucial question of whether a nonresident alien engaged in business in the United States can deduct salary and interest paid to themselves as business expenses on their U.S. tax &hellip; <a href=\"https:\/\/oandgaccounting.com\/es\/resources\/can-a-foreign-business-owner-sole-proprietor-deduct-salary-and-interest-paid-to-themselves-as-business-expenses-on-their-u-s-tax-return\/\" class=\"more-link\">Seguir leyendo<span class=\"screen-reader-text\"> &#8220;Can a Foreign Business Owner (Sole Proprietor) Deduct Salary and Interest Paid to Themselves as Business Expenses on Their U.S. Tax Return?&#8221;<\/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-5872","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Can a Foreign Business Owner (Sole Proprietor) Deduct Salary and Interest Paid to Themselves as Business Expenses on Their U.S. Tax Return? - 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\/can-a-foreign-business-owner-sole-proprietor-deduct-salary-and-interest-paid-to-themselves-as-business-expenses-on-their-u-s-tax-return\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Can a Foreign Business Owner (Sole Proprietor) Deduct Salary and Interest Paid to Themselves as Business Expenses on Their U.S. Tax Return? - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"The case of Frank Handfield v. 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