{"id":643,"date":"2019-08-23T03:43:05","date_gmt":"2019-08-23T03:43:05","guid":{"rendered":"https:\/\/oandgaccounting.com\/staging\/?p=643"},"modified":"2023-02-24T07:20:39","modified_gmt":"2023-02-24T07:20:39","slug":"belgium-usa-f-1-j-1-tax-treaty-students-trainees-students-and-researchers","status":"publish","type":"post","link":"https:\/\/oandgaccounting.com\/staging\/es\/belgium-usa-f-1-j-1-tax-treaty-students-trainees-students-and-researchers\/","title":{"rendered":"Tratado fiscal entre B\u00e9lgica y EE. UU. para visas F-1 y J-1 (estudiantes, aprendices, estudiantes e investigadores)"},"content":{"rendered":"<p><strong><strong>Art\u00edculo 19 de la <a href=\"https:\/\/www.irs.gov\/pub\/irs-trty\/belgiumtt06.pdf\">Tratado fiscal entre B\u00e9lgica y Estados Unidos<\/a><\/strong><\/strong> Establece normas para la tributaci\u00f3n en Estados Unidos de estudiantes visitantes, becarios, profesores e investigadores. Quienes cumplan con los requisitos del Art\u00edculo estar\u00e1n exentos de impuestos en EE. UU. respecto a determinadas clases de ingresos. <\/p>\n<p><strong><strong>P\u00e1rrafo 1<\/strong><\/strong> se refiere a los pagos recibidos por un estudiante o un pasante empresarial, mientras que el p\u00e1rrafo 2 se refiere a los profesores e investigadores presentes temporalmente en el pa\u00eds anfitri\u00f3n. <\/p>\n<p><strong><strong>P\u00e1rrafo 1 Inciso (a)<\/strong><\/strong> aborda la situaci\u00f3n en la que un estudiante o pasante empresarial residente en B\u00e9lgica recibe determinados pagos que no sean por servicios personales mientras se encuentra en los Estados Unidos. <\/p>\n<p>Se deben cumplir varias condiciones para que dicha persona est\u00e9 exenta de impuestos en Estados Unidos. <\/p>\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<p><strong><strong>Primero<\/strong><\/strong>, el estudiante o pasante de negocios debe haber sido residente o ciudadano de B\u00e9lgica, ya sea en el momento de su llegada a los EE. UU. o inmediatamente antes de su llegada a los Estados Unidos <\/p>\n<p><strong><strong>Segundo<\/strong><\/strong>, El prop\u00f3sito de la visita debe ser la educaci\u00f3n o capacitaci\u00f3n a tiempo completo del visitante. Por lo tanto, si el visitante viene principalmente a trabajar a los EE. UU., pero tambi\u00e9n es estudiante a tiempo parcial, no tendr\u00e1 derecho a los beneficios de este Art\u00edculo, ni siquiera con respecto a los pagos que pueda recibir del extranjero para su manutenci\u00f3n o educaci\u00f3n, independientemente de si cursa o no un programa de grado. <\/p>\n<p>Si un estudiante se considera de tiempo completo se determinar\u00e1 seg\u00fan las reglas de la instituci\u00f3n educativa en la que est\u00e9 estudiando. La exenci\u00f3n del IRS en <strong><strong>p\u00e1rrafo (a)<\/strong><\/strong> Se aplica a los pagos recibidos por el estudiante o aprendiz de negocios para fines de su manutenci\u00f3n, educaci\u00f3n o capacitaci\u00f3n que surgen fuera de los Estados Unidos.<\/p>\n<p>Se considerar\u00e1 que un pago se origina fuera de Estados Unidos si el pagador reside fuera de este pa\u00eds. Por lo tanto, si un empleador belga env\u00eda a un empleado a EE. UU. para recibir capacitaci\u00f3n, los pagos que el empleado en pr\u00e1cticas reciba del extranjero de su empleador para su manutenci\u00f3n o capacitaci\u00f3n mientras se encuentre en EE. UU. estar\u00e1n exentos de impuestos en dicho pa\u00eds.<\/p>\n<p><strong><strong>P\u00e1rrafo (1) (b)<\/strong><\/strong> Tambi\u00e9n se establece una exenci\u00f3n limitada para la remuneraci\u00f3n de servicios personales prestados en los EE.UU. con el fin de complementar los recursos disponibles para tales fines hasta un m\u00e1ximo de 9.000 d\u00f3lares de los Estados Unidos (o su equivalente en euros) por a\u00f1o fiscal. <\/p>\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<p>Se instruye a las autoridades competentes para que ajusten este importe cada cinco a\u00f1os, si es necesario, para tener en cuenta los cambios en el importe de la <strong>Deducci\u00f3n est\u00e1ndar y exenci\u00f3n personal de EE. UU. y la deducci\u00f3n b\u00e1sica belga<\/strong>. <\/p>\n<p>En el caso de un aprendiz empresarial, los beneficios del p\u00e1rrafo 1 se extender\u00e1n s\u00f3lo por un per\u00edodo de <strong><strong>dos (2) a\u00f1os<\/strong><\/strong> Desde el momento en que el visitante llega por primera vez a los EE. UU. Sin embargo, si un aprendiz permanece en el pa\u00eds anfitri\u00f3n durante un tercer a\u00f1o, perdiendo as\u00ed los beneficios del Art\u00edculo, no perder\u00e1 retroactivamente los beneficios del Art\u00edculo durante los primeros dos a\u00f1os. <\/p>\n<p><strong><strong>P\u00e1rrafo 1(c)<\/strong><\/strong> Define el t\u00e9rmino &quot;practicante empresarial&quot; como una persona que se encuentra temporalmente en Estados Unidos para obtener la capacitaci\u00f3n necesaria para ejercer una profesi\u00f3n o especialidad profesional. Asimismo, se considera &quot;practicante empresarial&quot; a una persona empleada o contratada por un residente del otro Estado Contratante y que se encuentra temporalmente en el Estado anfitri\u00f3n con el prop\u00f3sito principal de adquirir experiencia t\u00e9cnica, profesional o empresarial de una persona distinta de su empleador o de una persona relacionada con este. <\/p>\n<p>As\u00ed, un aprendiz empresarial podr\u00eda ser un abogado empleado por un bufete de abogados en B\u00e9lgica que trabaja durante dos a\u00f1os como stagiare en un bufete de abogados no relacionado en los EE.UU. <\/p>\n<p>Sin embargo, el t\u00e9rmino no incluir\u00eda a un gerente que normalmente es empleado por una empresa matriz en B\u00e9lgica y que es enviado a los EE.UU. para dirigir una f\u00e1brica propiedad de una subsidiaria de la empresa matriz. <\/p>\n<p><strong><strong>P\u00e1rrafo 2<\/strong><\/strong> Se establece una exenci\u00f3n de impuestos estadounidenses para profesores e investigadores. Seg\u00fan el p\u00e1rrafo 2, una persona que resida en B\u00e9lgica al inicio de su visita a EE. UU. y que se encuentre temporalmente en el pa\u00eds con el fin de impartir docencia o realizar investigaciones en una escuela, colegio, universidad u otra instituci\u00f3n educativa o de investigaci\u00f3n est\u00e1 exenta de impuestos estadounidenses por un per\u00edodo no superior a <strong>2 a\u00f1os<\/strong> desde la llegada de la persona.<\/p>\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>Article 19 of the Belgium \u2013 USA Tax Treaty provides rules for United States taxation of visiting students, business trainees, teachers and researchers. Persons who meet the tests of the Article will be exempt from tax in the USA with respect to designated classes of income. Paragraph 1 addresses payments received by a student or &hellip; <a href=\"https:\/\/oandgaccounting.com\/staging\/es\/belgium-usa-f-1-j-1-tax-treaty-students-trainees-students-and-researchers\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Belgium &#8211; USA F-1 &#038; J-1 Tax Treaty (Students, Trainees, Students and Researchers)&#8221;<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":644,"comment_status":"open","ping_status":"open","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>Belgium - USA F-1 &amp; J-1 Tax Treaty (Students, Trainees, Students and Researchers) - 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\/belgium-usa-f-1-j-1-tax-treaty-students-trainees-students-and-researchers\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Belgium - USA F-1 &amp; J-1 Tax Treaty (Students, Trainees, Students and Researchers) - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"Article 19 of the Belgium \u2013 USA Tax Treaty provides rules for United States taxation of visiting students, business trainees, teachers and researchers. 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