{"id":6619,"date":"2026-01-05T05:32:59","date_gmt":"2026-01-05T05:32:59","guid":{"rendered":"https:\/\/oandgaccounting.com\/?page_id=6619"},"modified":"2026-01-05T05:37:54","modified_gmt":"2026-01-05T05:37:54","slug":"international-tax-faq-foreign-owned-u-s-llcs-cross-border-ecommerce-expat-s-corps-withholding-pfics-and-foreign-pensions","status":"publish","type":"page","link":"https:\/\/oandgaccounting.com\/es\/resources\/international-tax-faq-foreign-owned-u-s-llcs-cross-border-ecommerce-expat-s-corps-withholding-pfics-and-foreign-pensions\/","title":{"rendered":"Preguntas frecuentes sobre impuestos internacionales: Sociedades de responsabilidad limitada estadounidenses de propiedad extranjera, comercio electr\u00f3nico transfronterizo, corporaciones S de expatriados, retenciones, PFIC y pensiones extranjeras."},"content":{"rendered":"<div class=\"onefivequestion\">\n<div class=\"container py-4 text-left\">\n<p>\n      Estas preguntas frecuentes est\u00e1n escritas para fundadores no estadounidenses, operadores de comercio electr\u00f3nico globales y ciudadanos estadounidenses que viven en el extranjero que desean una descripci\u00f3n general pr\u00e1ctica y f\u00e1cil de entender para principiantes de los problemas de cumplimiento e impuestos m\u00e1s comunes en los EE. UU. que surgen con la propiedad extranjera, las ventas en l\u00ednea, los contratistas, las asociaciones y las inversiones internacionales.\n    <\/p>\n<p>\n      Importante: Esto es educaci\u00f3n general, no asesoramiento legal. Los hechos transfronterizos cambian r\u00e1pidamente los resultados. Considere esto como un mapa, no como un veredicto.\n    <\/p>\n<hr>\n<p><strong>Definiciones r\u00e1pidas (para que el resto tenga sentido)<\/strong><\/p>\n<ul>\n<li><strong>LLC estadounidense de propiedad extranjera (entidad ignorada):<\/strong> Una LLC estadounidense de un solo miembro, propiedad de una persona no estadounidense o de una empresa extranjera, que se ignora a efectos del impuesto a la renta estadounidense.<\/li>\n<li><strong>USTB\/ECI:<\/strong> Comercio o negocios en EE. UU. e ingresos efectivamente vinculados. Si tiene USTB, EE. UU. puede gravar sus ingresos comerciales.<\/li>\n<li><strong>FDAP:<\/strong> Ingresos pasivos de fuente estadounidense, como intereses, dividendos o regal\u00edas, a menudo est\u00e1n sujetos a una retenci\u00f3n del 30 por ciento, a menos que se reduzcan mediante tratado.<\/li>\n<li><strong>Nexo del impuesto sobre las ventas (nexo econ\u00f3mico):<\/strong> Un concepto estatal. Es posible que deba cumplir con el impuesto sobre las ventas incluso si no adeuda impuestos federales sobre la renta.<\/li>\n<\/ul>\n<hr>\n<p><strong>1) Somos de propiedad extranjera. \u00bfDebemos pagar impuestos sobre la renta en Estados Unidos?<\/strong><\/p>\n<p>\n      A veces s\u00ed, a veces no. El resultado depende de si su empresa se considera que tiene un comercio o negocio estadounidense y genera ingresos efectivamente vinculados.\n    <\/p>\n<ul>\n<li>Empleados o agentes dependientes en los EE. UU. que puedan vincularlo<\/li>\n<li>Configuraci\u00f3n de un empleado de oficina o de oficina en casa en EE. UU.<\/li>\n<li>Control sobre inventario y cumplimiento que se asemeja a las operaciones de EE. UU.<\/li>\n<li>Si la actividad en EE. UU. es manejada por un tercero independiente que atiende a muchos clientes<\/li>\n<\/ul>\n<p>\n      Punto clave: No tener que pagar impuestos sobre la renta en Estados Unidos no significa que no haya que presentar formularios en Estados Unidos.\n    <\/p>\n<hr>\n<p><strong>2) Si no debemos impuestos sobre la renta en EE. UU., \u00bfqu\u00e9 formularios a\u00fan se aplican?<\/strong><\/p>\n<p>\n      En el caso de muchas LLC de un solo miembro y propiedad de extranjeros, a\u00fan se aplican las presentaciones informativas.\n    <\/p>\n<ul>\n<li>Formulario proforma 1120<\/li>\n<li>Formulario 5472 para transacciones reportables con propietarios extranjeros o partes relacionadas<\/li>\n<\/ul>\n<p>\n      El incumplimiento de la declaraci\u00f3n puede generar multas que comienzan en veinticinco mil d\u00f3lares. Es fundamental llevar una contabilidad limpia.\n    <\/p>\n<hr>\n<p><strong>\u00bfQu\u00e9 se considera una transacci\u00f3n declarable?<\/strong><\/p>\n<ul>\n<li>Aportaciones de capital del propietario<\/li>\n<li>Distribuciones de propietarios<\/li>\n<li>Reembolsos entre empresas<\/li>\n<li>Gastos de gesti\u00f3n<\/li>\n<li>Pr\u00e9stamos a o de propietarios o partes relacionadas<\/li>\n<li>Pagar los gastos del propietario desde el negocio o viceversa<\/li>\n<\/ul>\n<hr>\n<p><strong>3) \u00bfQu\u00e9 pasa si transfiero dinero de la empresa a mi cuenta personal?<\/strong><\/p>\n<p>\n      Esto suele considerarse una distribuci\u00f3n al propietario. En el caso de las entidades no consideradas de propiedad extranjera, suele ser una transacci\u00f3n declarable en el Formulario 5472.\n    <\/p>\n<hr>\n<p><strong>4) Vendemos en l\u00ednea en todo Estados Unidos. \u00bfNecesitamos permisos de impuestos sobre las ventas en todos los estados?<\/strong><\/p>\n<p>\n      El impuesto sobre las ventas se aplica a cada estado. La mayor\u00eda de los estados tienen umbrales de nexo econ\u00f3mico basados en los ingresos o el recuento de transacciones.\n    <\/p>\n<ul>\n<li>Seguimiento de ventas por estado de env\u00edo<\/li>\n<li>Monitorizar cuando se cruzan los umbrales<\/li>\n<li>Registrarse para permisos<\/li>\n<li>Recopilar tasas impositivas correctas<\/li>\n<li>Presentar declaraciones requeridas<\/li>\n<\/ul>\n<p>\n      La mejor pr\u00e1ctica es utilizar herramientas de automatizaci\u00f3n como Avalara o TaxJar una vez que el volumen crece.\n    <\/p>\n<hr>\n<p><strong>5) Pagamos a contratistas extranjeros. \u00bfEmitimos formularios 1099?<\/strong><\/p>\n<p>\n      A menudo no, pero no lo supongas. El resultado depende de a qui\u00e9n se le pag\u00f3, por qu\u00e9 se le pag\u00f3 y d\u00f3nde se realiz\u00f3 el trabajo.\n    <\/p>\n<p>\n      Los servicios prestados en los EE. UU. por extranjeros no residentes pueden generar retenciones y declaraciones bajo el r\u00e9gimen de no residentes.\n    <\/p>\n<ul>\n<li>Recoger los formularios W-8BEN o W-8BEN-E<\/li>\n<li>Documento donde se realizaron los servicios<\/li>\n<li>Categor\u00edas de contabilidad general separadas para contratistas estadounidenses y extranjeros<\/li>\n<\/ul>\n<hr>\n<p><strong>6) Conceptos b\u00e1sicos de la S-Corp para expatriados: salario vs. distribuciones<\/strong><\/p>\n<p>\n      Los salarios W-2 pueden calificar para la exclusi\u00f3n de ingresos ganados en el extranjero si se cumplen las pruebas. Las ganancias de las S-Corp generalmente no.\n    <\/p>\n<p>\n      El l\u00edmite de exclusi\u00f3n de ingresos ganados en el extranjero para el a\u00f1o 2025 es de ciento treinta mil d\u00f3lares.\n    <\/p>\n<p>\n      No existe una proporci\u00f3n salarial m\u00e1gica. Una remuneraci\u00f3n razonable depende de hechos y circunstancias.\n    <\/p>\n<hr>\n<p><strong>7) \u00bfLos expatriados a\u00fan deben pagar impuestos al Seguro Social o a Medicare?<\/strong><\/p>\n<p>\n      Los ciudadanos estadounidenses que trabajan en el extranjero para empleadores estadounidenses generalmente siguen adeudando impuestos sobre la n\u00f3mina. Los trabajadores aut\u00f3nomos tambi\u00e9n suelen adeudar impuestos sobre el trabajo por cuenta propia.\n    <\/p>\n<p>\n      Los acuerdos de totalizaci\u00f3n pueden cambiar el resultado dependiendo del pa\u00eds.\n    <\/p>\n<hr>\n<p><strong>8) Sociedades con propietarios extranjeros y retenci\u00f3n<\/strong><\/p>\n<p>\n      Es posible que a las sociedades con socios extranjeros y a las que se les hayan conectado efectivamente se les exija realizar retenciones conforme a la Secci\u00f3n 1446 del IRC mediante el uso de los Formularios 8804 y 8805.\n    <\/p>\n<p>\n      Incluso sin ECI, las sociedades a menudo reciben avisos del IRS y deben responder con documentaci\u00f3n.\n    <\/p>\n<hr>\n<p><strong>9) Regal\u00edas pagadas a propietarios extranjeros<\/strong><\/p>\n<p>\n      Las regal\u00edas de fuente estadounidense generalmente est\u00e1n sujetas a una retenci\u00f3n del treinta por ciento, a menos que se reduzcan mediante tratado.\n    <\/p>\n<p>\n      El env\u00edo de regal\u00edas a trav\u00e9s de una corporaci\u00f3n estadounidense puede reducir la retenci\u00f3n, pero introduce consideraciones sobre impuestos corporativos y retenci\u00f3n de dividendos.\n    <\/p>\n<hr>\n<p><strong>10) PFIC y residencia fiscal en EE. UU.<\/strong><\/p>\n<p>\n      Los fondos mutuos y los ETF extranjeros a menudo activan las normas PFIC, que son punitivas y requieren mucho papeleo.\n    <\/p>\n<ul>\n<li>Identificar tempranamente la exposici\u00f3n a PFIC<\/li>\n<li>Recopilar datos antes de la residencia<\/li>\n<li>Planifique sus salidas antes de convertirse en residente fiscal de EE. UU., si es posible<\/li>\n<\/ul>\n<hr>\n<p><strong>11) Pensiones y cuentas de jubilaci\u00f3n extranjeras<\/strong><\/p>\n<p>\n      Estados Unidos grava a los residentes sobre sus ingresos mundiales. El tratamiento depende de la clasificaci\u00f3n, la base imponible y la cobertura del tratado.\n    <\/p>\n<p>\n      Esta \u00e1rea a menudo se superpone con los informes de fideicomisos extranjeros y la exposici\u00f3n a PFIC.\n    <\/p>\n<hr>\n<p><strong>Lista de verificaci\u00f3n de cumplimiento durante todo el a\u00f1o<\/strong><\/p>\n<ul>\n<li>Documentos de la entidad y carta EIN<\/li>\n<li>Contabilidad mensual<\/li>\n<li>Libros contables de propietarios y partes relacionadas<\/li>\n<li>Documentaci\u00f3n del contratista<\/li>\n<li>Seguimiento del nexo del impuesto sobre las ventas<\/li>\n<li>Estados de inversi\u00f3n y jubilaci\u00f3n<\/li>\n<\/ul>\n<hr>\n<p><strong>\u00bfNecesita ayuda pr\u00e1ctica?<\/strong><\/p>\n<p>\n      Para una revisi\u00f3n profesional de presentaciones de LLC de propiedad extranjera, estrategia S-Corp de expatriados, exposici\u00f3n a retenciones, configuraci\u00f3n de impuestos sobre las ventas o riesgo de PFIC y pensi\u00f3n, reserve una consulta a trav\u00e9s del enlace de programaci\u00f3n en nuestro sitio.\n    <\/p>\n<p>\n      <a href=\"https:\/\/oandgaccounting.com\/appointment-booking-form\/\" target=\"_blank\" rel=\"noopener\"><br \/>\n        https:\/\/oandgaccounting.com\/appointment-booking-form\/<br \/>\n      <\/a>\n    <\/p>\n<\/p><\/div>\n<\/div>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/oandgaccounting.com\/wp-content\/uploads\/2026\/01\/og2-1024x683.jpg\" alt=\"\" width=\"840\" height=\"560\" class=\"aligncenter size-large wp-image-6621\" srcset=\"https:\/\/oandgaccounting.com\/wp-content\/uploads\/2026\/01\/og2-1024x683.jpg 1024w, https:\/\/oandgaccounting.com\/wp-content\/uploads\/2026\/01\/og2-300x200.jpg 300w, https:\/\/oandgaccounting.com\/wp-content\/uploads\/2026\/01\/og2-768x512.jpg 768w, https:\/\/oandgaccounting.com\/wp-content\/uploads\/2026\/01\/og2-1200x800.jpg 1200w, https:\/\/oandgaccounting.com\/wp-content\/uploads\/2026\/01\/og2.jpg 1432w\" sizes=\"auto, (max-width: 709px) 85vw, (max-width: 909px) 67vw, (max-width: 1362px) 62vw, 840px\" \/><\/p>","protected":false},"excerpt":{"rendered":"<p>This FAQ is written for non-U.S. founders, global ecommerce operators, and U.S. citizens living abroad who want a practical, beginner-friendly overview of the most common U.S. tax and compliance gotchas that come up with foreign ownership, online sales, contractors, partnerships, and international investments. Important: This is general education, not legal advice. Cross-border facts change outcomes &hellip; <a href=\"https:\/\/oandgaccounting.com\/es\/resources\/international-tax-faq-foreign-owned-u-s-llcs-cross-border-ecommerce-expat-s-corps-withholding-pfics-and-foreign-pensions\/\" class=\"more-link\">Seguir leyendo<span class=\"screen-reader-text\"> &#8220;International Tax FAQ: Foreign-Owned U.S. LLCs, Cross-Border Ecommerce, Expat S-Corps, Withholding, PFICs, and Foreign Pensions&#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-6619","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>International Tax FAQ: Foreign-Owned U.S. LLCs, Cross-Border Ecommerce, Expat S-Corps, Withholding, PFICs, and Foreign Pensions - 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\/international-tax-faq-foreign-owned-u-s-llcs-cross-border-ecommerce-expat-s-corps-withholding-pfics-and-foreign-pensions\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"International Tax FAQ: Foreign-Owned U.S. LLCs, Cross-Border Ecommerce, Expat S-Corps, Withholding, PFICs, and Foreign Pensions - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"This FAQ is written for non-U.S. founders, global ecommerce operators, and U.S. citizens living abroad who want a practical, beginner-friendly overview of the most common U.S. tax and compliance gotchas that come up with foreign ownership, online sales, contractors, partnerships, and international investments. 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Important: This is general education, not legal advice. 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