{"id":5734,"date":"2024-05-07T05:09:20","date_gmt":"2024-05-07T05:09:20","guid":{"rendered":"https:\/\/oandgaccounting.com\/staging\/?page_id=5734"},"modified":"2025-03-07T12:40:48","modified_gmt":"2025-03-07T12:40:48","slug":"the-lingering-echoes-of-de-amodio-v-commr-a-landmark-case-in-u-s-taxation-of-foreign-real-estate-activities","status":"publish","type":"page","link":"https:\/\/oandgaccounting.com\/staging\/es\/resources\/the-lingering-echoes-of-de-amodio-v-commr-a-landmark-case-in-u-s-taxation-of-foreign-real-estate-activities\/","title":{"rendered":"Los ecos persistentes de De Amodio v. Comm'r: un caso emblem\u00e1tico en la tributaci\u00f3n estadounidense de las actividades inmobiliarias extranjeras"},"content":{"rendered":"
\n
\n

En el \u00e1mbito de la tributaci\u00f3n estadounidense, la Caso De Amodio v. Comisionado (34 TC 894, 1960)<\/a> se destaca como un evento seminal que ha dado forma a la interpretaci\u00f3n de lo que constituye participar en actividades comerciales o de negocios dentro de los Estados Unidos <\/a>por extranjeros no residentes y entidades extranjeras. Este caso, resuelto por el Tribunal Fiscal de Estados Unidos en 1960, ha sido referenciado desde entonces en numerosas disputas legales y debates acad\u00e9micos, lo que subraya su importancia y la complejidad que rodea la inversi\u00f3n extranjera en bienes ra\u00edces estadounidenses.<\/p>\n

    \n
  1. Participaci\u00f3n en el comercio o negocios en EE. UU.<\/strong>
    El tribunal del caso De Amodio deb\u00eda determinar si las actividades inmobiliarias realizadas por un extranjero no residente se enmarcaban en el \u00e1mbito de una actividad comercial o empresarial estadounidense. Esta distinci\u00f3n es crucial, ya que afecta significativamente las obligaciones tributarias. Los factores considerados incluyen la regularidad, la continuidad y la naturaleza considerable de las actividades realizadas. El caso sent\u00f3 un precedente: la mera propiedad y la supervisi\u00f3n ocasional no equivalen a la actividad comercial o empresarial; m\u00e1s bien, se requiere un enfoque sistem\u00e1tico y continuo de gesti\u00f3n y generaci\u00f3n de beneficios.<\/li>\n
  2. Actividades evaluadas por el Tribunal<\/strong>
    El tribunal examin\u00f3 actividades espec\u00edficas relacionadas con la administraci\u00f3n de propiedades, como la negociaci\u00f3n de arrendamientos, el cobro de rentas, la supervisi\u00f3n de reparaciones y la gesti\u00f3n de impuestos y seguros. Estas acciones, realizadas de forma regular y sustancial, se consideraron indicativas de una operaci\u00f3n comercial y no de una inversi\u00f3n pasiva.<\/li>\n
  3. Poderes de gesti\u00f3n y discreci\u00f3n del agente<\/strong>
    De Amodio tambi\u00e9n explor\u00f3 el alcance de la autoridad y discreci\u00f3n otorgada a los agentes que administraban las propiedades. El tribunal examin\u00f3 si estos agentes actuaban de forma independiente o bajo el control directo y las instrucciones del propietario extranjero. El grado de autoridad otorgado a estos agentes para tomar decisiones afect\u00f3 significativamente la opini\u00f3n del tribunal sobre si las actividades pod\u00edan atribuirse directamente al inversor extranjero.<\/li>\n
  4. Propiedad de bienes inmuebles y participaci\u00f3n empresarial<\/strong>
    El caso se centr\u00f3 especialmente en distinguir las actividades meramente accesorias a la propiedad de las que constituyen operaciones comerciales activas. Las actividades regulares, considerables y continuas relacionadas con bienes inmuebles, como la gesti\u00f3n y el desarrollo activos, fueron factores que llevaron a la clasificaci\u00f3n de estas actividades como comercio o negocio.<\/li>\n
  5. Imputaci\u00f3n de actividades de los agentes<\/strong>
    Un aspecto crucial de la decisi\u00f3n De Amodio fue el grado en que las acciones de un agente pod\u00edan imputarse al principal extranjero. Esta determinaci\u00f3n a menudo depend\u00eda de la naturaleza de la relaci\u00f3n de representaci\u00f3n: si el agente era independiente o estaba estrechamente controlado por el principal. El tribunal se inclin\u00f3 m\u00e1s a atribuir las acciones de un agente estrechamente controlado al inversor extranjero, cumpliendo as\u00ed los requisitos para una operaci\u00f3n comercial o empresarial estadounidense.<\/li>\n
  6. Condiciones de arrendamiento y definici\u00f3n de negocio<\/strong>
    Las condiciones espec\u00edficas de los contratos de arrendamiento y las responsabilidades asumidas en virtud de estos tambi\u00e9n fueron fundamentales. Los contratos de arrendamiento a largo plazo con una participaci\u00f3n significativa de la parte extranjera en el mantenimiento y la toma de decisiones ten\u00edan mayor probabilidad de dar lugar a la clasificaci\u00f3n empresarial.<\/li>\n
  7. Amplio alcance de \u201ccomercio o negocio\u201d vs. establecimiento permanente<\/strong>
    Curiosamente, el tribunal diferenci\u00f3 entre el amplio alcance de lo que constituye un \u201ccomercio o negocio\u201d seg\u00fan la legislaci\u00f3n fiscal estadounidense y el concepto de \u201c    establecimiento permanente\u201d<\/a> Seg\u00fan se define en numerosos tratados tributarios, se podr\u00eda considerar que un inversionista extranjero realiza actividades comerciales o empresariales en Estados Unidos sin tener necesariamente un establecimiento permanente, lo que afecta significativamente el contexto tributario.<\/li>\n<\/ol>\n

    El caso De Amodio sigue siendo fundamental para comprender c\u00f3mo se clasifican las actividades inmobiliarias extranjeras seg\u00fan la legislaci\u00f3n fiscal estadounidense. Pone de relieve las evaluaciones matizadas de qu\u00e9 actividades constituyen un negocio o comercio, proporcionando un marco que afecta a muchos inversores extranjeros hasta la fecha. A medida que las leyes fiscales evolucionan y las inversiones internacionales siguen creciendo, los principios expuestos en este caso ofrecen valiosas perspectivas sobre la intersecci\u00f3n entre los bienes ra\u00edces, la tributaci\u00f3n y los negocios internacionales.<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

    In the realm of U.S. taxation, the De Amodio v. Commissioner case (34 T.C. 894, 1960) stands out as a seminal event that has shaped the interpretation of what constitutes engaging in trade or business within the United States by non-resident aliens and foreign entities. This case, adjudicated by the U.S. Tax Court in 1960, … Continue reading “The Lingering Echoes of De Amodio v. Comm\u2019r: A Landmark Case in U.S. Taxation of Foreign Real Estate Activities”<\/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":"\nThe Lingering Echoes of De Amodio v. Comm\u2019r: A Landmark Case in U.S. Taxation of Foreign Real Estate Activities - O&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\/resources\/the-lingering-echoes-of-de-amodio-v-commr-a-landmark-case-in-u-s-taxation-of-foreign-real-estate-activities\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Lingering Echoes of De Amodio v. Comm\u2019r: A Landmark Case in U.S. Taxation of Foreign Real Estate Activities - O&G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"In the realm of U.S. taxation, the De Amodio v. Commissioner case (34 T.C. 894, 1960) stands out as a seminal event that has shaped the interpretation of what constitutes engaging in trade or business within the United States by non-resident aliens and foreign entities. This case, adjudicated by the U.S. Tax Court in 1960, … Continue reading "The Lingering Echoes of De Amodio v. Comm\u2019r: A Landmark Case in U.S. Taxation of Foreign Real Estate Activities"\" \/>\n<meta property=\"og:url\" content=\"https:\/\/oandgaccounting.com\/staging\/es\/resources\/the-lingering-echoes-of-de-amodio-v-commr-a-landmark-case-in-u-s-taxation-of-foreign-real-estate-activities\/\" \/>\n<meta property=\"og:site_name\" content=\"O&G Tax and Accounting\" \/>\n<meta property=\"article:modified_time\" content=\"2025-03-07T12:40:48+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2024\/05\/thelingering2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"1024\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/resources\/the-lingering-echoes-of-de-amodio-v-commr-a-landmark-case-in-u-s-taxation-of-foreign-real-estate-activities\/\",\"url\":\"https:\/\/oandgaccounting.com\/staging\/resources\/the-lingering-echoes-of-de-amodio-v-commr-a-landmark-case-in-u-s-taxation-of-foreign-real-estate-activities\/\",\"name\":\"The Lingering Echoes of De Amodio v. Comm\u2019r: A Landmark Case in U.S. Taxation of Foreign Real Estate Activities - O&G Tax and Accounting\",\"isPartOf\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#website\"},\"datePublished\":\"2024-05-07T05:09:20+00:00\",\"dateModified\":\"2025-03-07T12:40:48+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/resources\/the-lingering-echoes-of-de-amodio-v-commr-a-landmark-case-in-u-s-taxation-of-foreign-real-estate-activities\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/oandgaccounting.com\/staging\/resources\/the-lingering-echoes-of-de-amodio-v-commr-a-landmark-case-in-u-s-taxation-of-foreign-real-estate-activities\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/resources\/the-lingering-echoes-of-de-amodio-v-commr-a-landmark-case-in-u-s-taxation-of-foreign-real-estate-activities\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Resources\",\"item\":\"https:\/\/oandgaccounting.com\/staging\/resources\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The Lingering Echoes of De Amodio v. Comm\u2019r: A Landmark Case in U.S. Taxation of Foreign Real Estate Activities\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#website\",\"url\":\"https:\/\/oandgaccounting.com\/staging\/\",\"name\":\"O&G Tax and Accounting\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/oandgaccounting.com\/staging\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#organization\",\"name\":\"O&G Tax and Accounting\",\"url\":\"https:\/\/oandgaccounting.com\/staging\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2019\/07\/logo.png\",\"contentUrl\":\"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2019\/07\/logo.png\",\"width\":123,\"height\":74,\"caption\":\"O&G Tax and Accounting\"},\"image\":{\"@id\":\"https:\/\/oandgaccounting.com\/staging\/#\/schema\/logo\/image\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"The Lingering Echoes of De Amodio v. Comm\u2019r: A Landmark Case in U.S. Taxation of Foreign Real Estate Activities - O&G Tax and Accounting","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/oandgaccounting.com\/staging\/es\/resources\/the-lingering-echoes-of-de-amodio-v-commr-a-landmark-case-in-u-s-taxation-of-foreign-real-estate-activities\/","og_locale":"es_ES","og_type":"article","og_title":"The Lingering Echoes of De Amodio v. Comm\u2019r: A Landmark Case in U.S. Taxation of Foreign Real Estate Activities - O&G Tax and Accounting","og_description":"In the realm of U.S. taxation, the De Amodio v. Commissioner case (34 T.C. 894, 1960) stands out as a seminal event that has shaped the interpretation of what constitutes engaging in trade or business within the United States by non-resident aliens and foreign entities. This case, adjudicated by the U.S. Tax Court in 1960, … Continue reading \"The Lingering Echoes of De Amodio v. Comm\u2019r: A Landmark Case in U.S. Taxation of Foreign Real Estate Activities\"","og_url":"https:\/\/oandgaccounting.com\/staging\/es\/resources\/the-lingering-echoes-of-de-amodio-v-commr-a-landmark-case-in-u-s-taxation-of-foreign-real-estate-activities\/","og_site_name":"O&G Tax and Accounting","article_modified_time":"2025-03-07T12:40:48+00:00","og_image":[{"width":1024,"height":1024,"url":"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2024\/05\/thelingering2.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Tiempo de lectura":"3 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/oandgaccounting.com\/staging\/resources\/the-lingering-echoes-of-de-amodio-v-commr-a-landmark-case-in-u-s-taxation-of-foreign-real-estate-activities\/","url":"https:\/\/oandgaccounting.com\/staging\/resources\/the-lingering-echoes-of-de-amodio-v-commr-a-landmark-case-in-u-s-taxation-of-foreign-real-estate-activities\/","name":"The Lingering Echoes of De Amodio v. Comm\u2019r: A Landmark Case in U.S. Taxation of Foreign Real Estate Activities - O&G Tax and Accounting","isPartOf":{"@id":"https:\/\/oandgaccounting.com\/staging\/#website"},"datePublished":"2024-05-07T05:09:20+00:00","dateModified":"2025-03-07T12:40:48+00:00","breadcrumb":{"@id":"https:\/\/oandgaccounting.com\/staging\/resources\/the-lingering-echoes-of-de-amodio-v-commr-a-landmark-case-in-u-s-taxation-of-foreign-real-estate-activities\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/oandgaccounting.com\/staging\/resources\/the-lingering-echoes-of-de-amodio-v-commr-a-landmark-case-in-u-s-taxation-of-foreign-real-estate-activities\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/oandgaccounting.com\/staging\/resources\/the-lingering-echoes-of-de-amodio-v-commr-a-landmark-case-in-u-s-taxation-of-foreign-real-estate-activities\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Resources","item":"https:\/\/oandgaccounting.com\/staging\/resources\/"},{"@type":"ListItem","position":2,"name":"The Lingering Echoes of De Amodio v. Comm\u2019r: A Landmark Case in U.S. Taxation of Foreign Real Estate Activities"}]},{"@type":"WebSite","@id":"https:\/\/oandgaccounting.com\/staging\/#website","url":"https:\/\/oandgaccounting.com\/staging\/","name":"O&G Tax and Accounting","description":"","publisher":{"@id":"https:\/\/oandgaccounting.com\/staging\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/oandgaccounting.com\/staging\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/oandgaccounting.com\/staging\/#organization","name":"O&G Tax and Accounting","url":"https:\/\/oandgaccounting.com\/staging\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/oandgaccounting.com\/staging\/#\/schema\/logo\/image\/","url":"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2019\/07\/logo.png","contentUrl":"https:\/\/oandgaccounting.com\/staging\/wp-content\/uploads\/2019\/07\/logo.png","width":123,"height":74,"caption":"O&G Tax and Accounting"},"image":{"@id":"https:\/\/oandgaccounting.com\/staging\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/pages\/5734"}],"collection":[{"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/comments?post=5734"}],"version-history":[{"count":4,"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/pages\/5734\/revisions"}],"predecessor-version":[{"id":6355,"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/pages\/5734\/revisions\/6355"}],"up":[{"embeddable":true,"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/pages\/24"}],"wp:attachment":[{"href":"https:\/\/oandgaccounting.com\/staging\/es\/wp-json\/wp\/v2\/media?parent=5734"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}