{"id":5777,"date":"2024-05-22T05:24:56","date_gmt":"2024-05-22T05:24:56","guid":{"rendered":"https:\/\/oandgaccounting.com\/staging\/?page_id=5777"},"modified":"2025-03-07T12:44:49","modified_gmt":"2025-03-07T12:44:49","slug":"how-does-the-u-s-tax-foreign-partners-in-a-u-s-partnership","status":"publish","type":"page","link":"https:\/\/oandgaccounting.com\/staging\/es\/resources\/how-does-the-u-s-tax-foreign-partners-in-a-u-s-partnership\/","title":{"rendered":"\u00bfC\u00f3mo grava Estados Unidos a los socios extranjeros en una sociedad estadounidense?"},"content":{"rendered":"<div class=\"onefivequestion\">\n<div class=\"container py-4 text-left\">\n<p><strong>\u00bfC\u00f3mo grava Estados Unidos a los socios extranjeros en una sociedad estadounidense?<\/strong><\/p>\n<p>Soy socio extranjero en una sociedad estadounidense con otro socio ciudadano estadounidense. Nuestra sociedad, STOLEWAY VENTURES, obtuvo $500,000 en ganancias relacionadas con su negocio en EE. UU. De esta cantidad, $400,000 se obtuvieron a trav\u00e9s de nuestro Establecimiento Permanente (EP) en EE. UU. Mi parte de las ganancias es de $250,000, y $200,000 provienen del EP estadounidense. \u00bfC\u00f3mo gravar\u00e1 EE. UU. mis ingresos si resido en un pa\u00eds sin tratado como Brasil?<\/p>\n<p><strong>1. Preguntas generales:<\/strong><\/p>\n<ul>\n<li style=\"padding-bottom: 10px;\">a. \u00bfC\u00f3mo se gravan los ingresos de un socio extranjero de una sociedad estadounidense si el socio extranjero reside en un pa\u00eds que no tiene tratado?<\/li>\n<li style=\"padding-bottom: 10px;\">b. \u00bfC\u00f3mo se gravan los ingresos en Estados Unidos derivados de un establecimiento permanente (PE) en ese pa\u00eds?<\/li>\n<li style=\"padding-bottom: 10px;\">c. Si resido en un pa\u00eds con tratado, como Finlandia, \u00bfen qu\u00e9 medida diferir\u00eda mi tributaci\u00f3n en funci\u00f3n del tratado fiscal entre Estados Unidos y Finlandia?<\/li>\n<li style=\"padding-bottom: 10px;\">d. \u00bfQu\u00e9 art\u00edculo espec\u00edfico del Tratado entre Estados Unidos y Finlandia afecta la tributaci\u00f3n de las ganancias empresariales no atribuidas al EP estadounidense?<\/li>\n<li style=\"padding-bottom: 10px;\">e. \u00bfPuede proporcionar las secciones del C\u00f3digo de Rentas Internas (IRC) que rigen la tributaci\u00f3n de los socios extranjeros en sociedades estadounidenses?<\/li>\n<\/ul>\n<p><strong>Respuestas:<\/strong><\/p>\n<p><strong>1. Ejemplo de desglose del escenario:<\/strong><\/p>\n<ul>\n<li style=\"padding-bottom: 10px;\">Si usted es un socio extranjero que reside en un pa\u00eds sin tratado, como Brasil, EE. UU. le gravar\u00e1 la totalidad de su participaci\u00f3n de $250,000 en los ingresos comerciales de STOLEWAY VENTURES en EE. UU. Esto incluye tanto los $200,000 obtenidos a trav\u00e9s de la empresa privada estadounidense como los $50,000 restantes que son <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/effectively-connected-income-eci\" rel=\"noopener\" target=\"_blank\">efectivamente conectado con el negocio de EE.UU.<\/a> pero no a trav\u00e9s del PE de EE. UU. Las secciones del IRC aplicables son <a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/871\" rel=\"noopener\" target=\"_blank\">871(b)<\/a> y <a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/882\" rel=\"noopener\" target=\"_blank\">882<\/a>, que exigen que las personas extranjeras paguen impuestos sobre los ingresos efectivamente relacionados con una actividad comercial o negocio en los Estados Unidos.<\/li>\n<\/ul>\n<p><strong>2. Tributaci\u00f3n de socios extranjeros en pa\u00edses sin tratado:<\/strong><\/p>\n<ul>\n<li style=\"padding-bottom: 10px;\">a. Un socio extranjero residente en un pa\u00eds sin tratado, como Brasil, tributa sobre la totalidad de su participaci\u00f3n en los ingresos comerciales estadounidenses. Esto incluye cualquier ingreso efectivamente relacionado con una actividad comercial o empresarial estadounidense, independientemente de si se obtiene a trav\u00e9s de una empresa privada estadounidense. Esto se estipula en los art\u00edculos 871(b) y 882 del IRC.<\/li>\n<\/ul>\n<p><strong>3. Ingresos derivados a trav\u00e9s de un establecimiento permanente (PE) en EE. UU.:<\/strong><\/p>\n<ul>\n<li style=\"padding-bottom: 10px;\">b. Estados Unidos grava los ingresos derivados de una EP estadounidense con base en los ingresos atribuibles a las actividades de la EP. Esto se ajusta a <a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/864\" rel=\"noopener\" target=\"_blank\">Secci\u00f3n 864(c) del C\u00f3digo de Rentas Internas<\/a>, que define los ingresos efectivamente conectados con un negocio o comercio en los EE. UU., incluidos los ingresos provenientes de un PE de los EE. UU.<\/li>\n<\/ul>\n<p><strong>4. Tributaci\u00f3n en pa\u00edses con tratados:<\/strong><\/p>\n<ul>\n<li style=\"padding-bottom: 10px;\">c. Si usted es residente de un <a href=\"https:\/\/www.irs.gov\/businesses\/international-businesses\/united-states-income-tax-treaties-a-to-z\" rel=\"noopener\" target=\"_blank\">pa\u00eds del tratado<\/a> Al igual que en Finlandia, la tributaci\u00f3n de los ingresos de su sociedad en EE. UU. puede variar. <a href=\"http:\/\/chrome-extension:\/\/efaidnbmnnnibpcajpcglclefindmkaj\/https:\/\/www.irs.gov\/pub\/irs-trty\/finland.pdf\" rel=\"noopener\" target=\"_blank\">Art\u00edculo 7(1) del tratado fiscal entre Estados Unidos y Finlandia<\/a>, EE. UU. solo gravar\u00e1 los ingresos atribuibles al PE estadounidense. Por lo tanto, solo $200,000 de su participaci\u00f3n de $250,000 estar\u00e1n sujetos a impuestos en EE. UU., quedando exentos $50,000.<\/li>\n<li style=\"padding-bottom: 10px;\">d. El art\u00edculo 7(1) del tratado fiscal entre Estados Unidos y Finlandia afecta espec\u00edficamente la tributaci\u00f3n de las ganancias comerciales no atribuidas al EP estadounidense, eximiendo dichas ganancias de los impuestos estadounidenses.<\/li>\n<\/ul>\n<p><strong>5. Secciones relevantes del C\u00f3digo de Rentas Internas (IRC):<\/strong><\/p>\n<ul>\n<li style=\"padding-bottom: 10px;\">e. Las secciones pertinentes del IRC que rigen la tributaci\u00f3n de los socios extranjeros en sociedades estadounidenses incluyen:<\/li>\n<ul>\n<li style=\"padding-bottom: 10px;\"><strong>Art\u00edculo 871(b) del C\u00f3digo de Rentas Internas:<\/strong> Impuesto sobre personas f\u00edsicas extranjeras no residentes.<\/li>\n<li style=\"padding-bottom: 10px;\"><strong>Art\u00edculo 882 del C\u00f3digo de Rentas Internas:<\/strong> Impuesto sobre la renta de corporaciones extranjeras vinculadas con negocios en Estados Unidos.<\/li>\n<li style=\"padding-bottom: 10px;\"><strong>C\u00f3digo de Rentas Internas \u00a7864(c):<\/strong> Definici\u00f3n de ingresos efectivamente conectados con una operaci\u00f3n o negocio en los Estados Unidos.<\/li>\n<\/ul>\n<\/ul>\n<p>Para obtener orientaci\u00f3n m\u00e1s detallada y asistencia personalizada, considere consultar con un contador p\u00fablico certificado (CPA). Explore nuestras opciones premium y tenga la oportunidad de hablar con un CPA para obtener m\u00e1s informaci\u00f3n sobre este tema.<\/p>\n<p><a href=\"https:\/\/oandgaccounting.com\/staging\/appointment-booking-form\/\"><strong>Consulte con los servicios de impuestos y contabilidad de O&amp;G<\/strong><\/a><\/p>\n<\/p><\/div>\n<\/p><\/div>","protected":false},"excerpt":{"rendered":"<p>How Does the U.S. Tax Foreign Partners in a U.S. Partnership? I am a foreign partner in a U.S. partnership with one other partner who is a U.S. citizen. Our partnership, STOLEWAY VENTURES, earned $500,000 in profit effectively connected with its U.S. business. Out of this, $400,000 was earned through our U.S. Permanent Establishment (PE). &hellip; <a href=\"https:\/\/oandgaccounting.com\/staging\/es\/resources\/how-does-the-u-s-tax-foreign-partners-in-a-u-s-partnership\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;How Does the U.S. Tax Foreign Partners in a U.S. Partnership?&#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>How Does the U.S. Tax Foreign Partners in a U.S. Partnership? - 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\/resources\/how-does-the-u-s-tax-foreign-partners-in-a-u-s-partnership\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How Does the U.S. Tax Foreign Partners in a U.S. Partnership? - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"How Does the U.S. Tax Foreign Partners in a U.S. Partnership? 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