{"id":2816,"date":"2021-11-03T14:35:20","date_gmt":"2021-11-03T14:35:20","guid":{"rendered":"https:\/\/oandgaccounting.com\/staging\/?p=2816"},"modified":"2023-09-14T07:59:32","modified_gmt":"2023-09-14T07:59:32","slug":"the-sale-of-u-s-real-properties-and-the-impact-on-non-resident-aliens","status":"publish","type":"post","link":"https:\/\/oandgaccounting.com\/staging\/es\/the-sale-of-u-s-real-properties-and-the-impact-on-non-resident-aliens\/","title":{"rendered":"La venta de bienes inmuebles en Estados Unidos, FIRPTA y el impacto en los extranjeros no residentes"},"content":{"rendered":"<div class=\"onefivequestion\">\n<div class=\"section container\">\n<div class=\"row\">\n<div class=\"container text-left\">\n<h2>\u00bfQu\u00e9 es la Ley de Inversi\u00f3n Extranjera en Bienes Ra\u00edces (FIRPTA)?<\/h2>\n<p>Los compradores y vendedores extranjeros de bienes ra\u00edces en EE. UU. pueden haber o\u00eddo hablar de <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/firpta-withholding\" rel=\"noopener\" target=\"_blank\">FIRPTA<\/a>, Pero la mayor\u00eda no tiene claro qu\u00e9 es exactamente ni c\u00f3mo puede afectarles. Si te sientes identificado, est\u00e1s de suerte. Aqu\u00ed tienes las respuestas a las preguntas m\u00e1s frecuentes sobre FIRPTA.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<p><!--===============google ad=================--><\/p>\n<p><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3039986354638252\"\n     crossorigin=\"anonymous\"><\/script><br \/>\n<ins class=\"adsbygoogle\"\n     style=\"display:block; text-align:center;\"\n     data-ad-layout=\"in-article\"\n     data-ad-format=\"fluid\"\n     data-ad-client=\"ca-pub-3039986354638252\"\n     data-ad-slot=\"7838143718\"><\/ins><br \/>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><\/p>\n<p><!--===============google ad=================--><\/p>\n<div class=\"section\">\n<div class=\"container text-left\">\n<h2>\u00bfQu\u00e9 es FIRPTA?<\/h2>\n<p>La Ley de Inversi\u00f3n Extranjera en Bienes Ra\u00edces (FIRPTA) es una ley que impone una obligaci\u00f3n de retenci\u00f3n e informaci\u00f3n de impuestos a los compradores, as\u00ed como una obligaci\u00f3n final de presentaci\u00f3n y pago de impuestos a las personas extranjeras que venden <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/definitions-of-terms-and-procedures-unique-to-firpta\" rel=\"noopener\" target=\"_blank\">Inter\u00e9s en bienes ra\u00edces de EE. UU. (USRPI)<\/a>.<\/p>\n<p>El requisito de retenci\u00f3n sirve como incentivo para que los vendedores extranjeros presenten la declaraci\u00f3n de impuestos estadounidense correspondiente (es decir, Formulario 1040NR o Formulario 1120-F) para informar los ingresos de la venta y reclamar un cr\u00e9dito por los fondos retenidos.\n        <\/p><\/div>\n<\/p><\/div>\n<div class=\"section\">\n<div class=\"container text-left\">\n<h2>\u00bfQu\u00e9 es el inter\u00e9s sobre bienes inmuebles en Estados Unidos (USRPI)?<\/h2>\n<p>El USRPI se refiere a tener cualquier inter\u00e9s directo o indirecto en bienes inmuebles estadounidenses. Los bienes inmuebles incluyen:<\/p>\n<ul class=\"\">\n<li>Tierra<\/li>\n<li>Edificios<\/li>\n<li>Estructuras inherentemente permanentes (por ejemplo, puentes y silos)<\/li>\n<li>Cultivos no cosechados<\/li>\n<li>Madera sin cortar<\/li>\n<li>Yacimientos naturales antes de la extracci\u00f3n<\/li>\n<li>Cualquier propiedad personal asociada a un bien inmueble<\/li>\n<\/ul><\/div>\n<\/p><\/div>\n<div class=\"section\">\n<div class=\"container text-left\">\n<h2>\u00bfQu\u00e9 exige FIRPTA?<\/h2>\n<p>FIRPTA requiere que cualquier persona (<a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/classification-of-taxpayers-for-us-tax-purposes\" rel=\"noopener\" target=\"_blank\">ya sea una persona estadounidense o una persona extranjera<\/a>) quien compre USRPI a un vendedor extranjero deber\u00e1 retener un impuesto equivalente a 15% del precio de venta a menos que:<\/p>\n<ol>\n<li>Un <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/exceptions-from-firpta-withholding\" rel=\"noopener\" target=\"_blank\">excepci\u00f3n<\/a> aplica, o<\/li>\n<li>El vendedor produce un <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/withholding-certificates\" rel=\"noopener\" target=\"_blank\">Certificado de retenci\u00f3n del IRS<\/a> que reduce o elimina la retenci\u00f3n de impuestos FIRPTA<\/li>\n<\/ol>\n<p>Esta retenci\u00f3n de impuestos FIRPTA es necesaria incluso si el vendedor vende la propiedad inmobiliaria con p\u00e9rdidas.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"section\">\n<div class=\"container text-left\">\n<h2>\u00bfC\u00f3mo presenta el comprador la retenci\u00f3n de impuestos FIRPTA?<\/h2>\n<p>Cuando se requiere que un comprador remita el <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/firpta-withholding\" rel=\"noopener\" target=\"_blank\">retenci\u00f3n de impuestos est\u00e1ndar FIRPTA<\/a>, deben retener el 15% del precio de venta. Luego, el comprador debe presentar <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8288\">Formulario 8288<\/a> y <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8288-a\">Formulario 8288-A<\/a> con el IRS por <a href=\"https:\/\/www.law.cornell.edu\/cfr\/text\/26\/1.1445-1\">Reglamento \u00a71.1445-1(c).<\/a><\/p>\n<p>Y si la propiedad pertenece a m\u00e1s de dos personas extranjeras, el agente de retenci\u00f3n\/comprador debe enumerar a todos los copropietarios extranjeros en un formulario separado 8288-A.<\/p>\n<p>No se requiere un ITIN ni un SSN para retener estos impuestos, pero se recomienda encarecidamente. Si no existe un ITIN ni un SSN al momento de presentar el formulario 8288, 8288-A y la remesa, el vendedor no recibir\u00e1 un reembolso. <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/reporting-and-paying-tax-on-us-real-property-interests\" rel=\"noopener\" target=\"_blank\">copia sellada B del Formulario 8288-A<\/a>, lo que les impedir\u00e1 o probablemente retrasar\u00e1 reclamar un cr\u00e9dito oportuno por el impuesto FIRPTA.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"section\">\n<div class=\"container text-left\">\n<h2>\u00bfCu\u00e1ndo vence la retenci\u00f3n de impuestos FIRPTA?<\/h2>\n<p>El comprador debe retener el impuesto FIRPTA en el momento de la <a href=\"https:\/\/en.wikipedia.org\/wiki\/Closing_(real_estate)\" rel=\"noopener\" target=\"_blank\">venta o cierre<\/a>. El pago deber\u00e1 luego remitirse al IRS dentro de los 20 d\u00edas siguientes al cierre.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"section\">\n<div class=\"container text-left\">\n<h2>\u00bfQu\u00e9 sucede si el comprador no retiene ni remite el impuesto FIRPTA?<\/h2>\n<p>Si el comprador no retiene o no paga el impuesto FIRPTA requerido en la fecha de vencimiento, el IRS puede imponer sanciones por no presentar el Formulario 8288 en la fecha de vencimiento y por no pagar la retenci\u00f3n en la fecha de vencimiento.<\/p>\n<p>Adem\u00e1s, <a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/1461\" rel=\"noopener\" target=\"_blank\">C\u00f3digo de Rentas Internas \u00a7 1461 <\/a>y <a href=\"https:\/\/www.law.cornell.edu\/cfr\/text\/26\/1.1445-1\" rel=\"noopener\" target=\"_blank\">Reglamento del Tesoro \u00a7 1.1445-1(e)<\/a> imponer al comprador la responsabilidad por el impuesto que estaba obligado a retener.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<p><!--===============google ad=================--><\/p>\n<p><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3039986354638252\"\n     crossorigin=\"anonymous\"><\/script><br \/>\n<ins class=\"adsbygoogle\"\n     style=\"display:block; text-align:center;\"\n     data-ad-layout=\"in-article\"\n     data-ad-format=\"fluid\"\n     data-ad-client=\"ca-pub-3039986354638252\"\n     data-ad-slot=\"7838143718\"><\/ins><br \/>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><\/p>\n<p><!--===============google ad=================--><\/p>\n<div class=\"section\">\n<div class=\"container text-left\">\n<h2>\u00bfCu\u00e1les son las excepciones a la retenci\u00f3n FIRPTA?<\/h2>\n<p>Hay ciertas <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/exceptions-from-firpta-withholding\" rel=\"noopener\" target=\"_blank\">Excepciones a la retenci\u00f3n de FIRPTA<\/a>. En algunos casos, el comprador no est\u00e1 obligado a retener ninguna cantidad por la venta de un inmueble si:<\/p>\n<ul>\n<li>El vendedor certifica bajo pena de perjurio que es una persona estadounidense.<\/li>\n<li>La venta es de una acci\u00f3n de una clase de acciones que se negocian regularmente en un mercado de valores establecido.<\/li>\n<li>El comprador recibe una declaraci\u00f3n de calificaci\u00f3n del IRS que indica que existe un acuerdo con el vendedor o una exenci\u00f3n en este caso.<\/li>\n<li>El comprador adquiri\u00f3 la propiedad para su uso como residencia personal y el precio de venta o contrato no excede de $300,000<\/li>\n<\/ul>\n<p>Esta no es una lista exhaustiva. Dependiendo de los detalles de la venta, otros... <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/exceptions-from-firpta-withholding\" rel=\"noopener\" target=\"_blank\">excepciones<\/a> puede aplicar.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"section\">\n<div class=\"container text-left\">\n<h2>\u00bfQu\u00e9 es un certificado de retenci\u00f3n?<\/h2>\n<p>En algunos casos, un vendedor extranjero puede solicitar un certificado de retenci\u00f3n para reducir el monto de la retenci\u00f3n o eliminarla por completo. Esto se hace presentando <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8288-b\">Formulario 8288-B.<\/a><\/p>\n<p>Entonces, \u00bfc\u00f3mo sabe el vendedor si califica para un certificado de retenci\u00f3n? Bueno, existen... <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/withholding-certificates\" rel=\"noopener\" target=\"_blank\">6 categor\u00edas amplias<\/a> En virtud de la cual se puede emitir un certificado de retenci\u00f3n. Sin embargo, la categor\u00eda m\u00e1s com\u00fan se basa, con diferencia, en el c\u00e1lculo de la obligaci\u00f3n tributaria m\u00e1xima del vendedor con respecto a la venta.<\/p>\n<p>Espec\u00edficamente, si el monto de retenci\u00f3n est\u00e1ndar excede la obligaci\u00f3n tributaria m\u00e1xima del vendedor extranjero, \u00e9ste podr\u00e1 solicitar una retenci\u00f3n reducida al IRS.<\/p>\n<p>Como vendedor extranjero, si cree que puede calificar para un certificado de retenci\u00f3n, el IRS solicita que presente su <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8288-b\" rel=\"noopener\" target=\"_blank\">Formulario 8288-B <\/a>al menos 90 d\u00edas (en un a\u00f1o normal no afectado por COVID-19) antes de la fecha de cierre de la venta.<\/p>\n<p>Nota: Necesitar\u00e1 una tarjeta v\u00e1lida <a href=\"https:\/\/www.irs.gov\/individuals\/individual-taxpayer-identification-number\" rel=\"noopener\" target=\"_blank\">N\u00famero de Identificaci\u00f3n Tributaria Individual (ITIN)<\/a> Para solicitar un certificado de retenci\u00f3n. Si a\u00fan no tiene un ITIN, puede completarlo y adjuntarlo. <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-w-7\" rel=\"noopener\" target=\"_blank\">Formulario W-7<\/a>, y sus documentos de identidad relacionados con su Formulario 8288-B completo.<\/p>\n<p>(Al completar el Formulario W-7, seleccione \u201cMotivo H: Otro - Excepci\u00f3n 4, Disposici\u00f3n de propiedad inmueble\u201d).<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"section\">\n<div class=\"container text-left\">\n<h2>\u00bfQu\u00e9 debe hacer el vendedor despu\u00e9s de que el comprador haya presentado el Formulario 8288 y el Formulario 8288-A?<\/h2>\n<p>Una vez que el comprador ya haya retenido el impuesto FIRPTA y presentado <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8288\" rel=\"noopener\" target=\"_blank\">Formulario 8288<\/a> y<a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8288-a\" rel=\"noopener\" target=\"_blank\"> Formulario 8288-A<\/a>, Hay algunos pasos que el vendedor debe seguir.<\/p>\n<p>Si el impuesto retenido por el comprador excede la obligaci\u00f3n real del vendedor, este tendr\u00e1 derecho a un reembolso del IRS. El vendedor debe presentar <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-1040-nr\">Formulario 1040NR<\/a> Para declarar la venta de la propiedad, independientemente de si obtuvieron ganancias o p\u00e9rdidas. Tambi\u00e9n deben adjuntar una copia B del Formulario 8288-A a esta declaraci\u00f3n de impuestos.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"section\">\n<div class=\"container text-left\">\n<h2>Obtenga ayuda experta con sus impuestos en EE. UU. de un contador p\u00fablico autorizado<\/h2>\n<p>Esperamos que este art\u00edculo le haya ayudado a comprender el impuesto FIRPTA y c\u00f3mo afecta a compradores y vendedores extranjeros de bienes ra\u00edces en EE. UU. Si a\u00fan tiene preguntas, con gusto las responder\u00e9.<\/p>\n<p>Soy contador p\u00fablico certificado y agente tramitador certificado por el IRS con a\u00f1os de experiencia ayudando a empresarios extranjeros con sus impuestos. Cont\u00e1cteme y con gusto responder\u00e9 a todas sus preguntas. De hecho, incluso puedo gestionar y presentar sus impuestos en su nombre para que usted pueda concentrarse en otras cosas.<\/p>\n<p>Como un <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/acceptance-agent-program\" rel=\"noopener\" target=\"_blank\">agente de aceptaci\u00f3n certificado<\/a>, Puedo ayudarle con su solicitud de n\u00fameros de identificaci\u00f3n fiscal individual (ITIN), as\u00ed como con la solicitud de un certificado de retenci\u00f3n (Formulario 8288-B, c\u00e1lculos y documentos de respaldo) para reducir o eliminar su retenci\u00f3n. <\/p>\n<p><a href=\"https:\/\/oandgaccounting.com\/staging\/appointment-booking-form\/\">Haga clic aqu\u00ed para decirme c\u00f3mo puedo ayudarle hoy.<\/a><\/p>\n<\/ol>\n<p>Si necesita servicios profesionales de contabilidad, le recomendamos visitar nuestra subsidiaria, <a href=\"https:\/\/ursaservicesllc.com\/\" rel=\"noopener\" target=\"_blank\">Servicios URSA LLC<\/a>. Nos especializamos en mantener sus finanzas en orden para que usted pueda concentrarse en el crecimiento de su negocio. No se preocupe, seguiremos aqu\u00ed para atender todas sus necesidades fiscales. <a href=\"https:\/\/ursaservicesllc.com\/\">Visita URSA Services LLC<\/a> \u00a1\u00a1\u00a1Hoy para aprender m\u00e1s!!!<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"bookingblogsecsn\">\n<div class=\"row\">\n<div class=\"col-sm-12\">\n<div class=\"blgsectxtrt\">\n<p>Reserva una consulta paga<br \/>\n                        <a class=\"bookbutn btn_style\" href=\"https:\/\/oandgaccounting.com\/staging\/appointment-booking-form\/\">S\u00ed, reserva mi espacio<\/a><\/p>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/div>\n<p><!--===============google ad=================--><\/p>\n<p><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3039986354638252\"\n     crossorigin=\"anonymous\"><\/script><br \/>\n<ins class=\"adsbygoogle\"\n     style=\"display:block; text-align:center;\"\n     data-ad-layout=\"in-article\"\n     data-ad-format=\"fluid\"\n     data-ad-client=\"ca-pub-3039986354638252\"\n     data-ad-slot=\"7838143718\"><\/ins><br \/>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><\/p>\n<p><!--===============google ad=================--><\/p>","protected":false},"excerpt":{"rendered":"<p>What Is the Foreign Investment in Real Property Act (FIRPTA)? Purchasers and Foreign Sellers of U.S real estate may have heard of FIRPTA, but most are unclear on exactly what it is and how it may impact them. If that sounds like you, you\u2019re in luck. Here are the answers to the most common questions &hellip; <a href=\"https:\/\/oandgaccounting.com\/staging\/es\/the-sale-of-u-s-real-properties-and-the-impact-on-non-resident-aliens\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;The sale of U.S real properties, FIRPTA and the Impact on Non-Resident Aliens&#8221;<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":4883,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The sale of U.S real properties, FIRPTA and the Impact on Non-Resident Aliens - 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\/the-sale-of-u-s-real-properties-and-the-impact-on-non-resident-aliens\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The sale of U.S real properties, FIRPTA and the Impact on Non-Resident Aliens - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"What Is the Foreign Investment in Real Property Act (FIRPTA)? Purchasers and Foreign Sellers of U.S real estate may have heard of FIRPTA, but most are unclear on exactly what it is and how it may impact them. If that sounds like you, you\u2019re in luck. 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