{"id":5899,"date":"2024-06-28T06:48:52","date_gmt":"2024-06-28T06:48:52","guid":{"rendered":"https:\/\/oandgaccounting.com\/staging\/?p=5899"},"modified":"2024-06-30T16:53:35","modified_gmt":"2024-06-30T16:53:35","slug":"does-congress-have-the-authority-to-tax-the-undistributed-income-of-various-entities-at-the-shareholder-level","status":"publish","type":"post","link":"https:\/\/oandgaccounting.com\/staging\/es\/does-congress-have-the-authority-to-tax-the-undistributed-income-of-various-entities-at-the-shareholder-level\/","title":{"rendered":"\u00bfTiene el Congreso la autoridad para gravar los ingresos no distribuidos de varias entidades a nivel de accionistas?"},"content":{"rendered":"<div class=\"onefivequestion\">\n<div class=\"container py-4 text-left\">\n<p>En el 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 cr\u00edtica: \u00bftiene el Congreso la autoridad constitucional para gravar los ingresos no distribuidos de A?<a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/957\" rel=\"noopener\" target=\"_blank\">corporaciones extranjeras controladas por Estados Unidos<\/a> \u00bfA nivel de accionistas? La decisi\u00f3n de la Corte, basada en precedentes hist\u00f3ricos e interpretaciones constitucionales, afirm\u00f3 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>, confirmando as\u00ed los amplios poderes tributarios del Congreso.<\/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>Descripci\u00f3n general del caso<\/strong><\/p>\n<p>Los Moore invirtieron en KisanKraft, una corporaci\u00f3n extranjera controlada por Estados Unidos, que gener\u00f3 ingresos sustanciales entre 2006 y 2017, pero no los distribuy\u00f3 a sus accionistas estadounidenses. Bajo la Ley de Rentas Internas (MRT), los Moore pagaron impuestos sobre su parte proporcional de los ingresos acumulados de KisanKraft, lo que result\u00f3 en una factura fiscal de $14,729 para el a\u00f1o fiscal 2017. Los Moore impugnaron el impuesto, alegando que violaba la <a href=\"https:\/\/constitutioncenter.org\/the-constitution\/articles\/article-i\/clauses\/757#:~:text=The%20fourth%20clause%20of%20Article,any%20%E2%80%9Cdirect%E2%80%9D%20tax%20imposed%20by\" rel=\"noopener\" target=\"_blank\">Cl\u00e1usula de Impuesto Directo de la Constituci\u00f3n<\/a>.<\/p>\n<p><strong>Marco legal<\/strong><\/p>\n<p><strong>Disposiciones constitucionales:<\/strong><\/p>\n<ul>\n<li style=\"padding-bottom: 10px\">\n        <strong><a href=\"https:\/\/www.law.cornell.edu\/constitution-conan\/article-1\/section-8\/clause-1\/overview-of-spending-clause#:~:text=Article%20I%2C%20Section%208%2C%20Clause,the%20United%20States%3B%20.%20.%20.\" rel=\"noopener\" target=\"_blank\">Art\u00edculo I, \u00a78, cl. 1 <\/a>\u2013 <\/strong>Otorga al Congreso el poder de establecer y recaudar impuestos.\n      <\/li>\n<li style=\"padding-bottom: 10px\">\n        <strong><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>\u2013<\/strong> Permite al Congreso imponer impuestos sobre los ingresos sin distribuirlos entre los estados.\n      <\/li>\n<\/ul>\n<p><strong>Estatutos pertinentes:<\/strong><\/p>\n<ul>\n<li style=\"padding-bottom: 10px\">\n        <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>\u2013<\/strong> <a href=\"https:\/\/www.law.cornell.edu\/wex\/subchapter_s_corporation\" rel=\"noopener\" target=\"_blank\">Corporaciones S<\/a> y <a href=\"https:\/\/www.irs.gov\/businesses\/partnerships#:~:text=A%20partnership%20is%20the%20relationship,Form%20a%20partnership\" rel=\"noopener\" target=\"_blank\">asociaciones<\/a> gravados sobre una base de transferencia.\n      <\/li>\n<li style=\"padding-bottom: 10px\">\n        <strong><a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/61\" rel=\"noopener\" target=\"_blank\">T\u00edtulo 26 del C\u00f3digo de los Estados Unidos \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> \u2013<\/strong> Atribuye los ingresos de las entidades de transferencia a sus propietarios.\n      <\/li>\n<li style=\"padding-bottom: 10px\">\n        <strong><a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/951\" rel=\"noopener\" target=\"_blank\">T\u00edtulo 26 del C\u00f3digo de los Estados Unidos, art\u00edculos 951 y 952<\/a> \u2013<\/strong> Subparte F, que atribuye ingresos de corporaciones extranjeras controladas por Estados Unidos a accionistas estadounidenses.\n      <\/li>\n<li style=\"padding-bottom: 10px\">\n        <strong><a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/965\" rel=\"noopener\" target=\"_blank\">26 USC \u00a7965(a)(1), (c), (d)<\/a> \u2013<\/strong> Disposiciones obligatorias sobre el impuesto de repatriaci\u00f3n.\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>An\u00e1lisis y conclusiones del Tribunal<\/strong><\/p>\n<p><strong>1. Impuestos de transferencia y autoridad del Congreso:<\/strong> El Congreso ha tratado desde hace tiempo a ciertas entidades, como las corporaciones S y las sociedades colectivas, como entidades de transferencia, gravando sus ingresos directamente a los accionistas o socios. Esta pr\u00e1ctica est\u00e1 bien establecida y respaldada por precedentes como... <a href=\"https:\/\/supreme.justia.com\/cases\/federal\/us\/269\/110\/\" rel=\"noopener\" target=\"_blank\">Asociaci\u00f3n Petrolera Burk-Waggoner contra Hopkins<\/a> y <a href=\"https:\/\/supreme.justia.com\/cases\/federal\/us\/285\/136\/#:~:text=If%20it%20be%20assumed%20that,had%20only%20a%20derivative%20interest.\" rel=\"noopener\" target=\"_blank\">Burnet contra Leininger<\/a>. El MRT funciona seg\u00fan un principio similar al atribuir los ingresos no distribuidos de las corporaciones extranjeras controladas por Estados Unidos a sus accionistas.<\/p>\n<p><strong>2. Precedentes hist\u00f3ricos:<\/strong> El Tribunal cit\u00f3 numerosos precedentes que confirman la facultad del Congreso para gravar a los accionistas sobre los ingresos no distribuidos de una entidad. Entre los casos clave se incluyen:<\/p>\n<ul>\n<li style=\"padding-bottom: 10px\"><strong><a href=\"https:\/\/supreme.justia.com\/cases\/federal\/us\/269\/110\/\" rel=\"noopener\" target=\"_blank\">Asociaci\u00f3n Petrolera Burk-Waggoner contra Hopkins, 269 US 110<\/a><\/strong>\n      <\/li>\n<li style=\"padding-bottom: 10px\"><strong><a href=\"https:\/\/supreme.justia.com\/cases\/federal\/us\/285\/136\/\" rel=\"noopener\" target=\"_blank\">Burnet contra Leininger, 285 US 136<\/a><\/strong>\n      <\/li>\n<li style=\"padding-bottom: 10px\"><strong><a href=\"https:\/\/supreme.justia.com\/cases\/federal\/us\/304\/271\/\" rel=\"noopener\" target=\"_blank\">Heiner contra Mellon, 304 US 271<\/a><\/strong>\n      <\/li>\n<li style=\"padding-bottom: 10px\"><strong><a href=\"https:\/\/supreme.justia.com\/cases\/federal\/us\/304\/282\/\" rel=\"noopener\" target=\"_blank\">Helvering contra National Grocery Co., 304 US 282<\/a><\/strong>\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>Estos casos establecen colectivamente que el Congreso puede optar por gravar a la entidad o a sus propietarios sobre los ingresos de la entidad, ya sean distribuidos o no.<\/p>\n<p><strong>3. La confianza equivocada en <a href=\"https:\/\/supreme.justia.com\/cases\/federal\/us\/252\/189\/\" rel=\"noopener\" target=\"_blank\">Eisner contra Macomber<\/a>:<\/strong> Los Moore argumentaron que Eisner v. Macomber exclu\u00eda la MRT al exigir la realizaci\u00f3n de ingresos. Sin embargo, el Tribunal aclar\u00f3 que Eisner no abord\u00f3 la atribuci\u00f3n de ingresos y no era relevante para la constitucionalidad de la MRT. Casos posteriores, como Heiner v. Mellon y Helvering v. National Grocery Co., permitieron expl\u00edcitamente la atribuci\u00f3n.<\/p>\n<p><strong>4. Coherencia con la pr\u00e1ctica hist\u00f3rica:<\/strong> El Tribunal se\u00f1al\u00f3 que, desde la Decimosexta Enmienda, el Congreso ha gravado sistem\u00e1ticamente los ingresos no distribuidos a nivel de accionistas en diversos contextos, lo que refuerza la constitucionalidad de dichos impuestos. El MRT, al ser una continuaci\u00f3n de esta pr\u00e1ctica, se ajusta a la jurisprudencia hist\u00f3rica.<\/p>\n<p><strong>5. Abordar las distinciones de los Moore:<\/strong> Los Moore intentaron distinguir el Impuesto sobre Sociedades (IMT) de otros impuestos sobre las entidades de transferencia, pero el Tribunal consider\u00f3 que estas distinciones no eran convincentes. Se rechaz\u00f3 el argumento de que las sociedades colectivas y las corporaciones tipo S son fundamentalmente diferentes de las corporaciones extranjeras bajo el IMT, ya que ambos tipos de entidades pueden tributar directamente a nivel de accionistas.<\/p>\n<p><strong>6. Historia legislativa y consideraciones pol\u00edticas:<\/strong> El MRT fue parte de la <a href=\"https:\/\/www.law.cornell.edu\/wex\/tax_cuts_and_jobs_act_of_2017_(tcja)\" rel=\"noopener\" target=\"_blank\">Ley de Reducci\u00f3n de Impuestos y Empleos de 2017,<\/a> El objetivo era abordar la acumulaci\u00f3n de ingresos extranjeros no gravados previamente. El Tribunal enfatiz\u00f3 las importantes implicaciones fiscales de invalidar el MRT, lo cual socavar\u00eda una parte sustancial del C\u00f3digo de Rentas Internas y resultar\u00eda en p\u00e9rdidas fiscales masivas.<\/p>\n<p><strong>Conclusi\u00f3n<\/strong><\/p>\n<p>La Corte Suprema confirm\u00f3 la MRT, afirmando la autoridad del Congreso para atribuir y gravar los ingresos no distribuidos de las corporaciones extranjeras controladas por Estados Unidos a nivel de accionistas. La decisi\u00f3n subraya el amplio alcance de la facultad tributaria del Congreso y la aplicaci\u00f3n uniforme de los principios tributarios en diferentes tipos de entidades. El fallo, si bien se aplica espec\u00edficamente a las entidades de transferencia, reafirma la base constitucional de diversas disposiciones tributarias vigentes y respalda la estabilidad del sistema tributario estadounidense.<\/p>\n<p><strong>Trascendencia<\/strong><\/p>\n<p>La decisi\u00f3n en MOORE ET UX. contra ESTADOS UNIDOS garantiza la continuidad de las disposiciones fiscales esenciales que atribuyen ingresos a los accionistas, salvaguardando as\u00ed importantes fuentes de ingresos federales. Tambi\u00e9n aclara el marco legal para la futura legislaci\u00f3n fiscal, en particular en lo relativo a la tributaci\u00f3n internacional y el tratamiento de los ingresos no distribuidos.<\/p>\n<p><strong>Limitaciones<\/strong><\/p>\n<p>La sentencia se limita estrictamente a las entidades de transferencia y no aborda los posibles intentos del Congreso de imponer una doble tributaci\u00f3n tanto a una entidad como a sus accionistas sobre los mismos ingresos. Adem\u00e1s, la cuesti\u00f3n de si la realizaci\u00f3n es un requisito constitucional para el impuesto sobre la renta sigue sin resolverse, lo que da pie a futuras impugnaciones e interpretaciones legales.<\/p>\n<p>Este caso sirve como referencia fundamental para comprender la intersecci\u00f3n del derecho tributario, la autoridad constitucional y las implicaciones pr\u00e1cticas de la pol\u00edtica fiscal en los Estados Unidos.<\/p>\n<\/p><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>In the landmark case MOORE ET UX. v. UNITED STATES, the Supreme Court addressed a critical issue: Does Congress have the constitutional authority to tax the undistributed income of American-controlled foreign corporations at the shareholder level? The Court&#8217;s decision, rooted in historical precedents and constitutional interpretations, affirmed the constitutionality of the Mandatory Repatriation Tax (MRT), &hellip; <a href=\"https:\/\/oandgaccounting.com\/staging\/es\/does-congress-have-the-authority-to-tax-the-undistributed-income-of-various-entities-at-the-shareholder-level\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;DOES Congress Have the Authority to Tax the Undistributed Income of Various Entities at the Shareholder Level?&#8221;<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":5900,"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>DOES Congress Have the Authority to Tax the Undistributed Income of Various Entities at the Shareholder Level? - 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\/does-congress-have-the-authority-to-tax-the-undistributed-income-of-various-entities-at-the-shareholder-level\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DOES Congress Have the Authority to Tax the Undistributed Income of Various Entities at the Shareholder Level? - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"In the landmark case MOORE ET UX. v. UNITED STATES, the Supreme Court addressed a critical issue: Does Congress have the constitutional authority to tax the undistributed income of American-controlled foreign corporations at the shareholder level? 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