{"id":5895,"date":"2024-06-28T06:30:11","date_gmt":"2024-06-28T06:30:11","guid":{"rendered":"https:\/\/oandgaccounting.com\/staging\/?p=5895"},"modified":"2024-07-01T14:42:08","modified_gmt":"2024-07-01T14:42:08","slug":"can-congress-tax-both-an-entity-and-its-shareholders-on-the-same-undistributed-income-an-analysis-of-moore-et-ux-v-united-states","status":"publish","type":"post","link":"https:\/\/oandgaccounting.com\/staging\/es\/can-congress-tax-both-an-entity-and-its-shareholders-on-the-same-undistributed-income-an-analysis-of-moore-et-ux-v-united-states\/","title":{"rendered":"\u00bfPuede el Congreso gravar tanto a una entidad como a sus accionistas sobre la misma renta no distribuida? Un an\u00e1lisis de MOORE ET UX. contra ESTADOS UNIDOS"},"content":{"rendered":"<div class=\"onefivequestion\">\n<div class=\"container py-4 text-left\">\n<p>En el reciente caso hist\u00f3rico <strong><a href=\"http:\/\/chrome-extension:\/\/efaidnbmnnnibpcajpcglclefindmkaj\/https:\/\/www.supremecourt.gov\/opinions\/23pdf\/22-800_jg6o.pdf\" rel=\"noopener\" target=\"_blank\">MOORE ET UX. contra ESTADOS UNIDOS<\/a>,<\/strong> el <a href=\"https:\/\/www.supremecourt.gov\/\" rel=\"noopener\" target=\"_blank\">Corte Suprema <\/a>abord\u00f3 una cuesti\u00f3n fundamental: <strong>\u00bfPuede el Congreso gravar tanto a una entidad como a sus accionistas sobre el mismo ingreso no distribuido?<\/strong> El caso, que se centr\u00f3 en la constitucionalidad de la <a href=\"https:\/\/www.steptoe.com\/en\/news-publications\/the-ninth-circuit-court-of-appeals-upholds-tcjas-mandatory-repatriation-tax.html\" rel=\"noopener\" target=\"_blank\">Impuesto de Repatriaci\u00f3n Obligatorio (IMT)<\/a>, Tiene implicaciones de gran alcance para el sistema tributario estadounidense y las operaciones comerciales internacionales. Profundicemos en los detalles del caso y exploremos el razonamiento y las conclusiones del tribunal.<\/p>\n<p>    <script\n      async\n      src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3039986354638252\"\n      crossorigin=\"anonymous\"\n    ><\/script><br \/>\n    <ins\n      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=\"8101689985\"\n    ><br \/>\n    <\/ins><br \/>\n    <script>\n      (adsbygoogle = window.adsbygoogle || []).push({});\n    <\/script><\/p>\n<p><strong>Entendiendo el MRT y sus implicaciones<\/strong><\/p>\n<p><strong>Poder tributario del Congreso<\/strong><\/p>\n<p><a href=\"https:\/\/constitution.congress.gov\/constitution\/article-1\/\" rel=\"noopener\" target=\"_blank\">Art\u00edculo I de la Constituci\u00f3n de los Estados Unidos<\/a> Otorga al Congreso amplios poderes para imponer y recaudar impuestos. Esto incluye tanto <a href=\"https:\/\/constitution.congress.gov\/browse\/essay\/artI-S9-C4-1\/ALDE_00013592\/\" rel=\"noopener\" target=\"_blank\">impuestos directos<\/a>, que deben repartirse entre los estados, y <a href=\"https:\/\/www.law.cornell.edu\/constitution-conan\/article-1\/section-8\/clause-1\/the-uniformity-clause-and-indirect-taxes\" rel=\"noopener\" target=\"_blank\">impuestos indirectos<\/a>, que debe ser uniforme en todo Estados Unidos. El S<a href=\"https:\/\/constitution.congress.gov\/constitution\/amendment-16\/#:~:text=The%20Congress%20shall%20have%20power,to%20any%20census%20or%20enumeration.\" rel=\"noopener\" target=\"_blank\">Decimosexta Enmienda<\/a> Aclara adem\u00e1s que los impuestos sobre la renta no requieren prorrateo, lo que los coloca directamente dentro de la competencia del Congreso.<\/p>\n<p>En 2017, el Congreso promulg\u00f3 la <strong><a href=\"https:\/\/www.congress.gov\/bill\/115th-congress\/house-bill\/1\/text\" rel=\"noopener\" target=\"_blank\">Ley de Reducci\u00f3n de Impuestos y Empleos<\/a>,<\/strong> Presentando el <strong>Impuesto de Repatriaci\u00f3n Obligatorio (IMT).<\/strong> Este impuesto impuso un gravamen \u00fanico sobre el ingreso acumulado y no distribuido de los estadounidenses.<a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/957\" rel=\"noopener\" target=\"_blank\">corporaciones extranjeras controladas<\/a>, atribuyendo estos ingresos a los accionistas estadounidenses y grav\u00e1ndolos sobre sus acciones prorrateadas.<\/p>\n<p><strong>El desaf\u00edo de los Moore<\/strong><\/p>\n<p>Charles y Kathleen Moore, inversionistas de una corporaci\u00f3n extranjera controlada por Estados Unidos llamada KisanKraft, enfrentaron una factura de impuestos de $14,729 debido al MRT, aplicado a su parte prorrateada de los ingresos acumulados de KisanKraft de 2006 a 2017. Los Moore pagaron el impuesto pero demandaron un reembolso, argumentando que el MRT violaba la Cl\u00e1usula de Impuesto Directo de la Constituci\u00f3n y era un impuesto directo no prorrateado sobre sus acciones.<\/p>\n<p><strong>La decisi\u00f3n del Tribunal<\/strong><\/p>\n<p><strong>An\u00e1lisis constitucional<\/strong><\/p>\n<p><strong>Art\u00edculo I, \u00a78, cl. 1<\/strong> y el <strong>Decimosexta Enmienda<\/strong> Otorgar al Congreso amplias facultades tributarias. La Corte examin\u00f3 si el MRT constitu\u00eda un impuesto sobre la renta (un impuesto indirecto) o un impuesto sobre la propiedad (un impuesto directo que requiere prorrateo).<\/p>\n<ul>\n<li style=\"padding-bottom: 10px\">\n        <strong>Impuestos directos vs. indirectos:<\/strong> El Tribunal reafirm\u00f3 que los impuestos sobre la renta son indirectos y no requieren prorrateo. Los ingresos gravados por el MRT, obtenidos por KisanKraft, se atribuyeron a los Moore, lo que los hace gravables como ingresos seg\u00fan la jurisprudencia vigente.\n      <\/li>\n<li style=\"padding-bottom: 10px\">\n        <strong>Precedentes de larga data:<\/strong> El Tribunal cit\u00f3 numerosos casos, entre ellos: <strong><a href=\"https:\/\/supreme.justia.com\/cases\/federal\/us\/269\/110\/\" rel=\"noopener\" target=\"_blank\">Asociaci\u00f3n Petrolera Burk-Waggoner contra Hopkins<\/a>, <a href=\"https:\/\/supreme.justia.com\/cases\/federal\/us\/285\/136\/\" rel=\"noopener\" target=\"_blank\">Burnet contra Leininger<\/a>, <a href=\"https:\/\/supreme.justia.com\/cases\/federal\/us\/304\/271\/\" rel=\"noopener\" target=\"_blank\">Heiner contra Mellon<\/a>, y <a href=\"https:\/\/supreme.justia.com\/cases\/federal\/us\/304\/282\/\" rel=\"noopener\" target=\"_blank\">Helvering contra National Grocery Co.<\/a>.,<\/strong> que establecen que el Congreso puede gravar tanto a la entidad como a sus accionistas sobre los ingresos no distribuidos sin violar los principios constitucionales.\n      <\/li>\n<li style=\"padding-bottom: 10px\">\n        <strong><a href=\"https:\/\/supreme.justia.com\/cases\/federal\/us\/252\/189\/\" rel=\"noopener\" target=\"_blank\">Eisner contra Macomber<\/a> Revisado:<\/strong> Los Moore se basaron en este caso de 1920, que trataba sobre dividendos en acciones, para argumentar en contra del MRT. El Tribunal desestim\u00f3 esta alegaci\u00f3n, aclarando que <strong>Eisner contra Macomber<\/strong> no abord\u00f3 la cuesti\u00f3n de la atribuci\u00f3n de ingresos no distribuidos y, por lo tanto, era irrelevante para la constitucionalidad de la MRT.\n      <\/li>\n<\/ul>\n<p>    <script\n      async\n      src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3039986354638252\"\n      crossorigin=\"anonymous\"\n    ><\/script><br \/>\n    <ins\n      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=\"8101689985\"\n    ><br \/>\n    <\/ins><br \/>\n    <script>\n      (adsbygoogle = window.adsbygoogle || []).push({});\n    <\/script><\/p>\n<p><strong>Disposiciones jur\u00eddicas clave y su relevancia<\/strong><\/p>\n<ul>\n<li style=\"padding-bottom: 10px\"><strong>T\u00edtulo 26 del C\u00f3digo de los Estados Unidos. <a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/1361\" rel=\"noopener\" target=\"_blank\">\u00a7\u00a71361<\/a>\u2013<a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/1362\" rel=\"noopener\" target=\"_blank\">1362<\/a>:<\/strong> Estas secciones se refieren a la tributaci\u00f3n de <a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/s-corporations\" rel=\"noopener\" target=\"_blank\">Corporaciones S<\/a>, tratadas como entidades de transferencia de impuestos, donde los ingresos se gravan a nivel de accionista. Esto es similar al tratamiento que la MRT da a las corporaciones extranjeras controladas por Estados Unidos, lo que refuerza la postura del Tribunal sobre la constitucionalidad de la tributaci\u00f3n de transferencia de impuestos.\n      <\/li>\n<li style=\"padding-bottom: 10px\"><strong><a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/61\" rel=\"noopener\" target=\"_blank\">\u00a7\u00a761(a)(12)<\/a>, <a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/701\" rel=\"noopener\" target=\"_blank\">701<\/a>, <a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/1366\" rel=\"noopener\" target=\"_blank\">1366(a)-(c)<\/a>:<\/strong> Estas disposiciones respaldan adem\u00e1s la tributaci\u00f3n de los ingresos no distribuidos a nivel de accionistas, como se ve en la tributaci\u00f3n de las sociedades, aline\u00e1ndose con el mecanismo de la MRT.\n      <\/li>\n<li style=\"padding-bottom: 10px\"><strong><a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/951\" rel=\"noopener\" target=\"_blank\">\u00a7\u00a7951<\/a>\u2013<a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/952\" rel=\"noopener\" target=\"_blank\">952<\/a>:<\/strong> Estas secciones se refieren a: <a href=\"http:\/\/chrome-extension:\/\/efaidnbmnnnibpcajpcglclefindmkaj\/https:\/\/www.irs.gov\/pub\/int_practice_units\/DPLCUV_2_01.PDF\" rel=\"noopener\" target=\"_blank\">subparte F<\/a>, que de manera similar grava a los accionistas estadounidenses sobre los ingresos no distribuidos de las corporaciones extranjeras controladas, lo que respalda la constitucionalidad de la MRT.\n      <\/li>\n<li style=\"padding-bottom: 10px\"><strong><a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/965\" rel=\"noopener\" target=\"_blank\">\u00a7965(a)(1), (c), (d)<\/a>:<\/strong> Estas disposiciones espec\u00edficas de la MRT describen el mecanismo de tributaci\u00f3n, validado adem\u00e1s por la decisi\u00f3n de la Corte.\n      <\/li>\n<\/ul>\n<p><strong>Conclusi\u00f3n del Tribunal<\/strong><\/p>\n<p>La Corte Suprema sostuvo que la MRT, que atribuye los ingresos realizados y no distribuidos de una corporaci\u00f3n extranjera controlada por Estados Unidos a los accionistas estadounidenses de la entidad y luego grava a los accionistas sobre su parte de dichos ingresos, no excede la autoridad constitucional del Congreso. La decisi\u00f3n enfatiz\u00f3 que:<\/p>\n<ul>\n<li style=\"padding-bottom: 10px\"><strong>El Congreso puede optar por gravar a la entidad o a sus accionistas sobre los ingresos no distribuidos.<\/strong><\/li>\n<li style=\"padding-bottom: 10px\"><strong>La MRT es coherente con los precedentes hist\u00f3ricos y las pr\u00e1cticas establecidas desde hace mucho tiempo del Congreso.<\/strong><\/li>\n<li style=\"padding-bottom: 10px\"><strong>La Constituci\u00f3n no exige una calamidad fiscal declarando inconstitucionales amplias franjas del c\u00f3digo tributario.<\/strong><\/li>\n<\/ul>\n<p><strong>Limitaciones de la Sentencia<\/strong><\/p>\n<p>La sentencia del Tribunal es restrictiva y se limita a las entidades consideradas entidades de transferencia. No autoriza la tributaci\u00f3n tanto de una entidad como de sus accionistas sobre la misma renta no distribuida ni aborda si la realizaci\u00f3n es un requisito constitucional para el impuesto sobre la renta.<\/p>\n<p>El <strong>MOORE ET UX. contra ESTADOS UNIDOS<\/strong> Esta decisi\u00f3n confirma la Ley de Impuestos sobre la Renta (MRT) y reafirma las amplias facultades tributarias del Congreso. Bas\u00e1ndose en precedentes hist\u00f3ricos y disposiciones legales, la Corte Suprema ha proporcionado un marco claro para comprender la constitucionalidad de gravar los ingresos no distribuidos a nivel de accionistas. Esta sentencia tiene importantes implicaciones para la tributaci\u00f3n internacional de las empresas y subraya la solidez del sistema tributario estadounidense para adaptarse a las realidades econ\u00f3micas modernas.<\/p>\n<\/p><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>In the recent landmark case MOORE ET UX. v. UNITED STATES, the Supreme Court tackled a pivotal question: Can Congress tax both an entity and its shareholders on the same undistributed income? The case, which centered around the constitutionality of the Mandatory Repatriation Tax (MRT), has far-reaching implications for the U.S. tax system and international &hellip; <a href=\"https:\/\/oandgaccounting.com\/staging\/es\/can-congress-tax-both-an-entity-and-its-shareholders-on-the-same-undistributed-income-an-analysis-of-moore-et-ux-v-united-states\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Can Congress Tax Both an Entity and Its Shareholders on the Same Undistributed Income? An Analysis of MOORE ET UX. v. UNITED STATES&#8221;<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":5897,"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>Can Congress Tax Both an Entity and Its Shareholders on the Same Undistributed Income? An Analysis of MOORE ET UX. v. 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An Analysis of MOORE ET UX. v. UNITED STATES - O&amp;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\/can-congress-tax-both-an-entity-and-its-shareholders-on-the-same-undistributed-income-an-analysis-of-moore-et-ux-v-united-states\/","og_locale":"es_ES","og_type":"article","og_title":"Can Congress Tax Both an Entity and Its Shareholders on the Same Undistributed Income? An Analysis of MOORE ET UX. v. UNITED STATES - O&amp;G Tax and Accounting","og_description":"In the recent landmark case MOORE ET UX. v. UNITED STATES, the Supreme Court tackled a pivotal question: Can Congress tax both an entity and its shareholders on the same undistributed income? The case, which centered around the constitutionality of the Mandatory Repatriation Tax (MRT), has far-reaching implications for the U.S. tax system and international &hellip; Continue reading \"Can Congress Tax Both an Entity and Its Shareholders on the Same Undistributed Income? An Analysis of MOORE ET UX. v. 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