{"id":4032,"date":"2024-01-01T10:54:24","date_gmt":"2024-01-01T10:54:24","guid":{"rendered":"https:\/\/oandgaccounting.com\/staging\/?page_id=4032"},"modified":"2025-03-07T10:59:02","modified_gmt":"2025-03-07T10:59:02","slug":"forming-a-us-llc-as-a-non-us-citizen-tax-implications-and-pitfalls-to-avoid-when-owning-an-llc-through-a-low-tax-foreign-company","status":"publish","type":"page","link":"https:\/\/oandgaccounting.com\/staging\/es\/foreign-owned-us-llc\/forming-a-us-llc-as-a-non-us-citizen-tax-implications-and-pitfalls-to-avoid-when-owning-an-llc-through-a-low-tax-foreign-company\/","title":{"rendered":"Formaci\u00f3n de una LLC en EE. UU. como ciudadano no estadounidense: Implicaciones fiscales y trampas que se deben evitar al ser propietario de una LLC a trav\u00e9s de una empresa extranjera con bajos impuestos"},"content":{"rendered":"<div class=\"onefivequestion\">\n<div class=\"container py-4 text-left\">\n<h5 style=\"margin-bottom:25px;\">P: Como ciudadano no estadounidense, estoy considerando constituir una LLC estadounidense, pero no preveo generar ingresos en Estados Unidos. Tengo algunas preguntas sobre las implicaciones fiscales de constituir una LLC estadounidense. En concreto, me interesa que la LLC estadounidense sea propiedad de una empresa con baja tributaci\u00f3n de un pa\u00eds como Seychelles o Belice, a efectos de planificaci\u00f3n fiscal. \u00bfPodr\u00edan asesorarme sobre posibles problemas o inquietudes que deba tener en cuenta con este enfoque?<\/h5>\n<p>        R: En primer lugar, vale la pena se\u00f1alar que no es raro que un <a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/limited-liability-company-llc\" rel=\"noopener\" target=\"_blank\">LLC de EE. UU.<\/a> ser propiedad de un <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/foreign-persons\" rel=\"noopener\" target=\"_blank\">entidad extranjera<\/a>, Ya sea que se encuentre en una jurisdicci\u00f3n con impuestos altos o bajos, casi todos los estados de EE. UU. permiten que personas y entidades extranjeras posean LLC estadounidenses sin ning\u00fan problema.<\/p>\n<p>        Sin embargo, es importante tener en cuenta que la LLC podr\u00eda necesitar presentar diferentes tipos de declaraciones de impuestos federales y declaraciones informativas seg\u00fan su clasificaci\u00f3n fiscal y estructura de propiedad. Estos son algunos de los formularios que podr\u00edan requerirse:<\/p>\n<ul class=\"single border-0 pb-0 mb-0\">\n<li>Proforma 1120 y 5472: Si la LLC es una LLC de un solo miembro de propiedad extranjera, es posible que deba presentar una <a href=\"https:\/\/oandgaccounting.com\/staging\/foreign-owned-us-llc\/how-to-file-forms-5472-and-1120-for-a-foreign-owned-single-member-llc\/\" rel=\"noopener\" target=\"_blank\">Proforma 1120 y Formulario 5472<\/a> con el IRS.<\/li>\n<li>Formulario 1065: Si la LLC se considera una sociedad para fines fiscales federales, deber\u00e1 presentar una declaraci\u00f3n final. <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1065\" rel=\"noopener\" target=\"_blank\">Formulario 1065<\/a> con el IRS. Este formulario debe cubrir el per\u00edodo desde el inicio del a\u00f1o fiscal hasta la fecha de disoluci\u00f3n.<\/li>\n<li>Formulario 1120: Si la LLC ha elegido ser tratada como una corporaci\u00f3n C para fines fiscales federales, deber\u00e1 presentar una declaraci\u00f3n final. <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1120\" rel=\"noopener\" target=\"_blank\">Formulario 1120<\/a> con el IRS. Este formulario debe cubrir el per\u00edodo desde el inicio del a\u00f1o fiscal hasta la fecha de disoluci\u00f3n.<\/li>\n<\/ul>\n<p>        Es importante considerar no solo las obligaciones fiscales y de declaraci\u00f3n de informaci\u00f3n de ser propietario de una LLC estadounidense, sino tambi\u00e9n las consecuencias de ser propietario de una LLC estadounidense en su pa\u00eds de origen, pa\u00eds de residencia o pa\u00eds de domicilio de la empresa matriz. Por lo tanto, siempre es recomendable buscar la ayuda de un experto local competente en esa jurisdicci\u00f3n.<\/p>\n<p>Como contador p\u00fablico certificado, estoy disponible para ayudarle con cualquier problema que pueda surgir al constituir una LLC en EE. UU. o al gestionar sus obligaciones tributarias y de declaraci\u00f3n de informaci\u00f3n. No dude en contactarnos. <a href=\"https:\/\/oandgaccounting.com\/staging\/appointment-booking-form\/\" rel=\"noopener\" target=\"_blank\">Extender la mano<\/a> Si tiene m\u00e1s preguntas o desea ayuda con la formaci\u00f3n de su LLC en EE. UU.\n<\/p>\n<\/ol>\n<p> <strong>\u00a1\u00a1Nueva alerta de cumplimiento!!:<\/strong> El 1 de enero de 2024, el<a href=\"https:\/\/www.fincen.gov\/news\/news-releases\/us-beneficial-ownership-information-registry-now-accepting-reports\" rel=\"noopener\" target=\"_blank\"> Red de Control de Delitos Financieros (FinCEN)<\/a> anunci\u00f3 el inicio de <a href=\"https:\/\/www.fincen.gov\/boi\" rel=\"noopener\" target=\"_blank\">Informe de informaci\u00f3n sobre propiedad beneficiosa (BOI)<\/a> bajo la Ley de Transparencia Corporativa (CTA). Este avance crucial garantiza una mayor transparencia y contribuye a la lucha contra las actividades financieras il\u00edcitas. Las empresas establecidas o registradas en EE. UU. deben cumplir con estas normas de informaci\u00f3n, lo que contribuye a un entorno corporativo m\u00e1s responsable.<a href=\"https:\/\/www.fincen.gov\/news\/news-releases\/us-beneficial-ownership-information-registry-now-accepting-reports\" rel=\"noopener\" target=\"_blank\">M\u00e1s informaci\u00f3n<\/a> y <a href=\"https:\/\/oandgaccounting.com\/staging\/corporate-transparency-act-cta-filing-service\/\" rel=\"noopener\" target=\"_blank\">busca orientaci\u00f3n aqu\u00ed<\/a>.<\/p>\n<\/p><\/div>","protected":false},"excerpt":{"rendered":"<p>Q: As a non-US citizen, I am considering the formation of a US LLC, but I do not anticipate generating any US-based income. I have a few questions regarding the tax implications of forming a US LLC. Specifically, I am interested in having the US LLC be owned by a low-tax company from a country &hellip; <a href=\"https:\/\/oandgaccounting.com\/staging\/es\/foreign-owned-us-llc\/forming-a-us-llc-as-a-non-us-citizen-tax-implications-and-pitfalls-to-avoid-when-owning-an-llc-through-a-low-tax-foreign-company\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Forming a US LLC as a Non-US Citizen: Tax Implications and Pitfalls to Avoid When Owning an LLC Through a Low-Tax Foreign Company&#8221;<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":0,"parent":30,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"default_withchat.php","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Forming a US LLC as a Non-US Citizen: Tax Implications and Pitfalls to Avoid When Owning an LLC Through a Low-Tax Foreign Company - 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\/staging\/es\/foreign-owned-us-llc\/forming-a-us-llc-as-a-non-us-citizen-tax-implications-and-pitfalls-to-avoid-when-owning-an-llc-through-a-low-tax-foreign-company\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Forming a US LLC as a Non-US Citizen: Tax Implications and Pitfalls to Avoid When Owning an LLC Through a Low-Tax Foreign Company - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"Q: As a non-US citizen, I am considering the formation of a US LLC, but I do not anticipate generating any US-based income. 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