{"id":5139,"date":"2024-01-08T07:00:40","date_gmt":"2024-01-08T07:00:40","guid":{"rendered":"https:\/\/oandgaccounting.com\/staging\/?page_id=5139"},"modified":"2025-03-07T11:26:32","modified_gmt":"2025-03-07T11:26:32","slug":"when-do-foreign-owned-llcs-pay-us-tax-eci-and-ustb","status":"publish","type":"page","link":"https:\/\/oandgaccounting.com\/staging\/es\/resources\/when-do-foreign-owned-llcs-pay-us-tax-eci-and-ustb\/","title":{"rendered":"\u00bfCu\u00e1ndo pagan impuestos en EE. UU. las LLC de propiedad extranjera? (ECI y USTB)"},"content":{"rendered":"<div class=\"onefivequestion\">\n<div class=\"container py-4 text-left\">\n<h5>PREGUNTA: \u00bfC\u00f3mo tributan los ingresos de los propietarios de una LLC estadounidense de propiedad extranjera? \u00bfSe distribuyen los ingresos mediante dividendos? De ser as\u00ed, \u00bfexiste un impuesto sobre los dividendos?<\/h5>\n<p><strong>RESPUESTA DEL EXPERTO:<\/strong> Usted ha preguntado sobre la tributaci\u00f3n de las LLC de propiedad extranjera en Estados Unidos, centr\u00e1ndose en c\u00f3mo se gravan las diferentes estructuras de LLC, las condiciones bajo las cuales las LLC de propiedad extranjera pueden evitar la tributaci\u00f3n en Estados Unidos, los requisitos de presentaci\u00f3n y la naturaleza de las distribuciones de ingresos.<\/p>\n<p>En primer lugar, abordemos las diferentes clasificaciones fiscales de las LLC estadounidenses, ya que afectan la forma en que los propietarios pagan impuestos:<\/p>\n<h5>1. Clasificaci\u00f3n predeterminada y tributaci\u00f3n de las sociedades de responsabilidad limitada<\/h5>\n<p>Estados Unidos de propiedad extranjera. <a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/limited-liability-company-llc\" rel=\"noopener\" target=\"_blank\">Sociedades de responsabilidad limitada (LLC)<\/a>) est\u00e1n sujetas a consideraciones fiscales espec\u00edficas seg\u00fan su estructura y operaciones. La clasificaci\u00f3n predeterminada de las LLC var\u00eda: las LLC de un solo socio son entidades ignoradas, mientras que las LLC de varios socios se tratan como <a href=\"https:\/\/www.irs.gov\/businesses\/partnerships#:~:text=A%20partnership%20is%20the%20relationship,Form%20a%20partnership\" rel=\"noopener\" target=\"_blank\">asociaciones <\/a>para efectos fiscales, a menos que opten por ser tratados como una corporaci\u00f3n.<\/p>\n<ul>\n<li><strong>Sociedades de responsabilidad limitada de un solo miembro:<\/strong> Por defecto, una LLC unipersonal se considera una entidad excluida de la contabilidad fiscal. Esto significa que la LLC en s\u00ed no paga impuestos; en cambio, el propietario declara los ingresos y gastos del negocio en su declaraci\u00f3n de impuestos personal. Sin embargo, si la LLC no realiza actividades comerciales en EE. UU., no tiene presencia f\u00edsica en EE. UU. ni emplea agentes estadounidenses, generalmente no tiene <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/effectively-connected-income-eci#:~:text=Generally%2C%20when%20a%20foreign%20person,Effectively%20Connected%20Income%20(ECI).\" rel=\"noopener\" target=\"_blank\">Ingresos efectivamente conectados (ECI)<\/a> y no est\u00e1 sujeta a impuestos estadounidenses. Sin embargo, la LLC debe presentar informaci\u00f3n <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\">Formularios Proforma 1120 y 5472<\/a> si tiene transacciones reportables<\/li>\n<li><strong>Sociedades de responsabilidad limitada (LLC) multimiembro:<\/strong> Estas se consideran sociedades colectivas. Al igual que las sociedades de responsabilidad limitada (LLC) unipersonales, si la LLC no tiene presencia f\u00edsica, empleados ni agentes en EE. UU., y no realiza actividades comerciales en EE. UU., normalmente no est\u00e1 sujeta al impuesto sobre la renta en EE. UU. Sin embargo, las declaraciones informativas... <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1065\" rel=\"noopener\" target=\"_blank\">(Formulario 1065)<\/a> Junto con los Anexos K-1, K-2 y K-3 son necesarios.<\/li>\n<\/ul>\n<h5>2. Tributaci\u00f3n de las sociedades de responsabilidad limitada de propiedad extranjera en condiciones espec\u00edficas<\/h5>\n<ul>\n<li>Tanto para las LLC de un solo miembro como para las de varios miembros, la ausencia de presencia f\u00edsica (como oficinas o empleados) en los EE. UU. y la no participaci\u00f3n en <a href=\"https:\/\/www.irs.gov\/pub\/irs-utl\/USBCUP_14_1_01.pdf\" rel=\"noopener\" target=\"_blank\">Comercio o Negocios de EE. UU. (USTB)<\/a>) generalmente significa que no hay un ingreso conectado efectivo (ECI) en los EE. UU. y, por lo tanto, no hay obligaci\u00f3n tributaria en ese pa\u00eds.<\/li>\n<li>Sin embargo, las LLC, independientemente del n\u00famero de miembros, deben cumplir con ciertos requisitos de presentaci\u00f3n de informes:\n<ul>\n<li>Las LLC de un solo miembro deben presentar los formularios proforma 1120 y 5472 en el caso de transacciones declarables o entre partes relacionadas.<\/li>\n<li>Las LLC de varios miembros deben presentar un formulario de declaraci\u00f3n informativa 1065 y adjuntar los Anexos K-1, K-2 y K-3.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h5>3. Naturaleza de las distribuciones de ingresos<\/h5>\n<ul>\n<li>Tanto en las sociedades de responsabilidad limitada (LLC) de un solo miembro como en las de varios miembros, <a href=\"https:\/\/www.thetaxadviser.com\/issues\/2008\/feb\/planningforcurrentdistributionsfromanllc.html\" rel=\"noopener\" target=\"_blank\">distribuciones <\/a>no est\u00e1n clasificados como <a href=\"https:\/\/www.nerdwallet.com\/article\/investing\/what-are-dividends\" rel=\"noopener\" target=\"_blank\">dividendos<\/a>. En cambio:\n<ul>\n<li>Sociedades de responsabilidad limitada (LLC) de un solo miembro: las distribuciones se consideran retiros del propietario y normalmente no crean un evento imponible.<\/li>\n<li>Sociedades de responsabilidad limitada de varios miembros: las distribuciones se denominan <a href=\"https:\/\/www.thetaxadviser.com\/issues\/2015\/oct\/identifying-partnership-distribution.html\" rel=\"noopener\" target=\"_blank\">distribuciones de sociedades<\/a>. Las consecuencias fiscales dependen de que la distribuci\u00f3n exceda la <a href=\"https:\/\/www.irs.gov\/pub\/irs-utl\/partners-outside-basis.pdf\" rel=\"noopener\" target=\"_blank\">base del socio<\/a> y algunas distribuciones pueden tributar como ganancias de capital bajo secciones espec\u00edficas como <a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/864\" rel=\"noopener\" target=\"_blank\">864(c)(8)(B)<\/a>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h5>4. Opci\u00f3n de ser considerado una corporaci\u00f3n<\/h5>\n<p>Un <a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/llc-filing-as-a-corporation-or-partnership#:~:text=A%20Limited%20Liability%20Company%20(LLC,return%20(a%20disregarded%20entity).\" rel=\"noopener\" target=\"_blank\">La LLC puede optar por ser tratada como una corporaci\u00f3n<\/a> Para efectos fiscales. En este caso:<\/p>\n<ul>\n<li><strong>Tributaci\u00f3n de la renta mundial:<\/strong> La LLC tributar\u00eda sobre sus ingresos mundiales, independientemente del ECI o de la residencia de los accionistas. La LLC tributa sobre sus ganancias, y luego los accionistas tributan sobre los dividendos.<\/li>\n<li><strong>Impuesto doble:<\/strong> La LLC paga el impuesto de sociedades sobre las ganancias netas. Cuando se distribuyen dividendos a los accionistas, estos tributan a su vez, lo que genera una doble imposici\u00f3n. Los dividendos no reducen la base imponible de la LLC.<\/li>\n<\/ul>\n<h5>5. Nueva alerta de cumplimiento: Informes de titularidad real<\/h5>\n<p>\u00a1Nueva alerta de cumplimiento!: El 1 de enero de 2024, la <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. Aprenda 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<h5>6. Consideraciones sobre los impuestos estatales<\/h5>\n<p>Es importante tener en cuenta que esta discusi\u00f3n se refiere a las regulaciones fiscales federales. Cada estado de EE. UU. tiene sus propias leyes fiscales, que pueden incluir el impuesto sobre las ventas, el impuesto de franquicia y el impuesto sobre la renta. Las actividades de la LLC dentro de un estado podr\u00edan requerir el cumplimiento de estas regulaciones espec\u00edficas.<\/p>\n<h5>7. Asistencia fiscal profesional<\/h5>\n<p>El sistema tributario estadounidense, especialmente para las LLC de propiedad extranjera, es complejo. Para obtener asesoramiento personalizado y asistencia con la planificaci\u00f3n, presentaci\u00f3n, retenci\u00f3n o declaraci\u00f3n de impuestos, puede ser beneficioso consultar con un asesor fiscal experto en la legislaci\u00f3n tributaria estadounidense. En O&amp;G Accounting, ofrecemos servicios profesionales adaptados a sus necesidades. Cont\u00e1ctenos para una consulta. <a href=\"https:\/\/oandgaccounting.com\/staging\/appointment-booking-form\/\" rel=\"noopener\" target=\"_blank\">consulta integral<\/a> para abordar su situaci\u00f3n fiscal espec\u00edfica.<\/p>\n<\/p><\/div>","protected":false},"excerpt":{"rendered":"<p>QUESTION: How are owners of a foreign-owned US LLC taxed on its income? Does income distribution occur via dividends, and if so, is there a dividend tax? EXPERT\u2019S RESPONSE: You&#8217;ve asked about the taxation of foreign-owned US LLCs, focusing on how different LLC structures are taxed, the conditions under which foreign-owned LLCs might avoid US &hellip; <a href=\"https:\/\/oandgaccounting.com\/staging\/es\/resources\/when-do-foreign-owned-llcs-pay-us-tax-eci-and-ustb\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;When Do Foreign-Owned LLCs Pay US Tax? (ECI and USTB)&#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":{"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>When Do Foreign-Owned LLCs Pay US Tax? 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