{"id":6473,"date":"2025-08-25T07:17:56","date_gmt":"2025-08-25T07:17:56","guid":{"rendered":"https:\/\/oandgaccounting.com\/staging\/?p=6473"},"modified":"2025-08-28T03:59:57","modified_gmt":"2025-08-28T03:59:57","slug":"irs-reverses-course-notice-2025-44-to-scrap-disregarded-payment-loss-dpl-rules-amid-global-tax-shake-up","status":"publish","type":"post","link":"https:\/\/oandgaccounting.com\/staging\/es\/irs-reverses-course-notice-2025-44-to-scrap-disregarded-payment-loss-dpl-rules-amid-global-tax-shake-up\/","title":{"rendered":"El IRS revierte el Aviso 2025-44 para eliminar las normas sobre p\u00e9rdidas de pagos ignorados (DPL) en medio de la reestructuraci\u00f3n fiscal mundial."},"content":{"rendered":"<div class=\"onefivequestion\">\n<div class=\"container py-4 text-left\">\n<h3>El IRS revierte su postura: Notificaci\u00f3n 2025-44 para eliminar las normas sobre p\u00e9rdidas de pagos ignorados (DPL) en medio de la reestructuraci\u00f3n fiscal mundial.<\/h3>\n<p>El Departamento del Tesoro de Estados Unidos y el IRS han emitido <a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/n-25-44.pdf\" rel=\"noopener\" target=\"_blank\">Aviso 2025-44<\/a>, Un anuncio importante para las empresas con operaciones tanto en EE. UU. como en otros pa\u00edses. Este aviso indica que el gobierno est\u00e1 cambiando de opini\u00f3n sobre algunas normas tributarias recientes, lo que proporciona orientaci\u00f3n y alivio importantes a los contribuyentes.<\/p>\n<\/p><\/div>\n<\/div>\n<div class=\"onefivequestion\">\n<div class=\"container py-4 text-left\">\n<h5>1. Entendiendo las reglas de p\u00e9rdida consolidada dual (DCL) \ud83e\uddd0<\/h5>\n<p>Antes de sumergirnos en los cambios, es fundamental comprender el concepto fundamental detr\u00e1s de la<a href=\"https:\/\/www.irs.gov\/pub\/fatca\/int_practice_units\/ISO9411_09_01.PDF\" rel=\"noopener\" target=\"_blank\"> Reglas de p\u00e9rdida consolidada dual (DCL).<\/a><\/p>\n<p><strong>La idea central: prevenir la \u201cdoble ca\u00edda\u201d<\/strong><\/p>\n<p>Imagine una sola entidad comercial que, a efectos fiscales, existe en dos lugares a la vez. Esto puede deberse a la definici\u00f3n de empresa en distintos pa\u00edses. Por ejemplo, una empresa estadounidense podr\u00eda tener una sucursal en el Reino Unido, y este podr\u00eda tratarla como una entidad independiente a efectos fiscales.<\/p>\n<p>Si esta entidad tiene una p\u00e9rdida fiscal (por ejemplo, si gast\u00f3 m\u00e1s dinero del que gan\u00f3), las reglas de la DCL est\u00e1n dise\u00f1adas para evitar que utilice esa misma p\u00e9rdida para reducir sus impuestos tanto en EE. UU. como en el pa\u00eds extranjero. Usar una sola p\u00e9rdida para reducir su factura fiscal en dos lugares diferentes es lo que los profesionales de impuestos llaman una &quot;doble ca\u00edda&quot; \ud83c\udf66\ud83c\udf66. Las reglas de la DCL est\u00e1n ah\u00ed para evitar esto.<\/p>\n<h5>\u00bfQui\u00e9n se ve afectado?<\/h5>\n<p>Las reglas del DCL se aplican a algunas situaciones espec\u00edficas en las que puede ocurrir esta \u201cdoble presencia impositiva\u201d:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.law.cornell.edu\/cfr\/text\/26\/1.1503(d)-1\" rel=\"noopener\" target=\"_blank\">Corporaciones de doble residencia<\/a>Se trata de corporaciones estadounidenses que tambi\u00e9n se consideran residentes fiscales en un pa\u00eds extranjero. Esto suele ocurrir si un pa\u00eds extranjero grava a una empresa seg\u00fan la ubicaci\u00f3n de su administraci\u00f3n, incluso si se constituy\u00f3 en EE. UU.<\/li>\n<li>Sucursales extranjeras: Una empresa estadounidense podr\u00eda tener una oficina u operaci\u00f3n comercial en otro pa\u00eds que se considere una \u201c<a href=\"https:\/\/www.law.cornell.edu\/definitions\/uscode.php?height=800&#038;def_id=26-USC-1149590427-1854197590&#038;term_occur=2&#038;term_src=title:26:subtitle:A:chapter:1:subchapter:N:part:III:subpart:A:section:904\" rel=\"noopener\" target=\"_blank\">sucursal extranjera.<\/a>\u201c<\/li>\n<li>Entidades h\u00edbridas: Se trata de entidades comerciales que Estados Unidos y un pa\u00eds extranjero perciben de forma diferente a efectos fiscales. Por ejemplo, Estados Unidos podr\u00eda considerarlas simplemente como una divisi\u00f3n de una empresa m\u00e1s grande, mientras que el pa\u00eds extranjero podr\u00eda considerarlas como una corporaci\u00f3n independiente.<\/li>\n<\/ul>\n<h5>Ejemplo de un escenario DCL<\/h5>\n<p>Imaginemos que una corporaci\u00f3n estadounidense, &quot;US Co.&quot;, tiene una filial en el pa\u00eds X. US Co. es propietaria de esta filial, 100%. A efectos fiscales en EE. UU., la empresa estadounidense puede optar por tratar a la filial como una &quot;entidad ignorada&quot; (como una simple sucursal), de modo que sus ingresos y p\u00e9rdidas solo forman parte de su declaraci\u00f3n de impuestos. Sin embargo, a efectos fiscales en el pa\u00eds X, la filial es una empresa legalmente independiente.<\/p>\n<p>Si esta subsidiaria en el pa\u00eds X tiene una p\u00e9rdida de $5 millones en un a\u00f1o, y el pa\u00eds X tiene una ley tributaria que le permite compartir esa p\u00e9rdida con otras compa\u00f1\u00edas afiliadas en ese pa\u00eds, es posible que se produzca una \u201cdoble ca\u00edda\u201d.<\/p>\n<ul>\n<li>Uso en el extranjero: La subsidiaria podr\u00eda usar su p\u00e9rdida de $5 millones para compensar los ingresos de una empresa diferente en el pa\u00eds X, reduciendo los impuestos all\u00ed.<\/li>\n<li>Uso dom\u00e9stico: La empresa matriz estadounidense, US Co., tambi\u00e9n podr\u00eda utilizar esa misma p\u00e9rdida de $5 millones para reducir sus ingresos generales en su declaraci\u00f3n de impuestos de EE. UU.<\/li>\n<\/ul>\n<p>Las normas de la DCL generalmente establecen que no se pueden hacer ambas cosas. Si la empresa desea utilizar la p\u00e9rdida en EE. UU., debe certificar al IRS que no se utilizar\u00e1 en el pa\u00eds extranjero. Si se utiliza all\u00ed, incluso por error, las normas de la DCL exigen que la empresa recupere esa p\u00e9rdida, lo que significa que debe reincorporarla a sus ingresos en EE. UU. y pagar una multa.<\/p>\n<\/p><\/div>\n<\/div>\n<div class=\"onefivequestion\">\n<div class=\"container py-4 text-left\">\n<h5>2. Propuesta de eliminaci\u00f3n de las normas DPL \ud83d\uded1<\/h5>\n<p>Esta es la noticia m\u00e1s importante del Aviso 2025-44. El IRS propone eliminar un nuevo conjunto de normas llamadas P\u00e9rdidas de Pagos Ignoradas (DPL).<\/p>\n<p>\u00bfQu\u00e9 eran las Normas DPL? Estas normas se finalizaron recientemente, en enero de 2025. Su objetivo era abordar un tipo diferente de &quot;doble cobro&quot; relacionado con los pagos entre diferentes partes de una misma empresa (por ejemplo, el pago de un pr\u00e9stamo de una sucursal extranjera a su matriz estadounidense). Si bien Estados Unidos &quot;ignorar\u00eda&quot; este pago a efectos fiscales, el pa\u00eds extranjero podr\u00eda tratarlo como un gasto deducible. Las normas DPL se dise\u00f1aron para exigir a la matriz estadounidense que incluyera los ingresos en su declaraci\u00f3n de impuestos para contrarrestar esta deducci\u00f3n extranjera.<\/p>\n<p>\u00bfPor qu\u00e9 se eliminan? Tras su finalizaci\u00f3n, el IRS y el Tesoro recibieron muchos comentarios negativos. Se coment\u00f3 que las normas eran:<\/p>\n<ul>\n<li>Demasiado complejos: eran incre\u00edblemente dif\u00edciles y costosos de entender y cumplir para las empresas.<\/li>\n<li>Autoridad cuestionable: Los expertos en impuestos argumentaron que el IRS podr\u00eda no haber tenido la autoridad legal bajo la ley existente para crear estas reglas.<\/li>\n<\/ul>\n<p>Tras considerar estos comentarios, el gobierno coincide en que las normas de la DPL son demasiado problem\u00e1ticas y pretende eliminarlas. Esta es una revocaci\u00f3n poco com\u00fan y significativa de una norma recientemente aprobada.<\/p>\n<\/p><\/div>\n<\/div>\n<div class=\"onefivequestion\">\n<div class=\"container py-4 text-left\">\n<h5>3. Cambios en la regla de ordenamiento t\u00e1cito y la regla antielusi\u00f3n<\/h5>\n<p>Dado que las reglas de la DPL se est\u00e1n eliminando, algunas otras reglas relacionadas tambi\u00e9n est\u00e1n en la lista de eliminaci\u00f3n. <a href=\"https:\/\/www.law.cornell.edu\/cfr\/text\/26\/1.1503(d)-3\" rel=\"noopener\" target=\"_blank\">regla de ordenamiento t\u00e1cito<\/a>\u2014que ayuda a determinar c\u00f3mo se utiliza una p\u00e9rdida cuando la ley extranjera no es clara\u2014 se actualiz\u00f3 recientemente para que se ajuste a las normas de la Ley de Pr\u00e9stamos de Impuestos (DPL). Dado que dicha coordinaci\u00f3n ya no es necesaria, el IRS tambi\u00e9n planea eliminar dichas actualizaciones.<\/p>\n<p>El IRS tambi\u00e9n crear\u00e1 una excepci\u00f3n a una nueva regla anti-evasi\u00f3n fiscal para que no se aplique a las mismas situaciones que las reglas DPL ahora eliminadas pretend\u00edan abordar.<\/p>\n<\/p><\/div>\n<\/div>\n<div class=\"onefivequestion\">\n<div class=\"container py-4 text-left\">\n<h5>4. Alivio extendido para las reglas del modelo GloBE \ud83d\udee1\ufe0f<\/h5>\n<p>Las reglas del DCL han estado en un estado de cambio debido a las nuevas normas internacionales. <a href=\"https:\/\/www.oecd.org\/en\/topics\/sub-issues\/global-minimum-tax\/global-anti-base-erosion-model-rules-pillar-two.html\" rel=\"noopener\" target=\"_blank\">Reglas del Modelo Global Anti-Erosi\u00f3n de la Base (GloBE) (tambi\u00e9n conocidas como \u201cPilar Dos\u201d).<\/a> Se trata de un esfuerzo global para garantizar que las grandes empresas multinacionales paguen una tasa impositiva m\u00ednima de 15% en todos los pa\u00edses en los que operan.<\/p>\n<p>La cuesti\u00f3n es que un impuesto pagado bajo estas nuevas reglas GloBE podr\u00eda considerarse un \u201cuso extranjero\u201d de una p\u00e9rdida bajo las antiguas reglas DCL, lo que desencadenar\u00eda una multa por recuperaci\u00f3n.<\/p>\n<p>Para evitar esto, el IRS otorga tiempo adicional a las empresas para adaptarse a este nuevo panorama global. El aviso extiende el alivio transitorio, lo que significa que las reglas del DCL generalmente no se aplicar\u00e1n a estos nuevos impuestos globales por p\u00e9rdidas incurridas en a\u00f1os fiscales que comiencen antes del 1 de enero de 2028. Esto brinda a las empresas m\u00e1s tiempo y certeza mientras el IRS contin\u00faa estudiando c\u00f3mo estos nuevos impuestos globales interact\u00faan con la legislaci\u00f3n estadounidense.<\/p>\n<\/p><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>IRS Reverses Course: Notice 2025-44 to Scrap Disregarded Payment Loss (DPL) Rules Amid Global Tax Shake-Up The U.S. Treasury Department and the IRS have issued Notice 2025-44, a significant announcement for businesses with operations both in the U.S. and in other countries. This notice signals that the government is changing its mind on some recent &hellip; <a href=\"https:\/\/oandgaccounting.com\/staging\/es\/irs-reverses-course-notice-2025-44-to-scrap-disregarded-payment-loss-dpl-rules-amid-global-tax-shake-up\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;IRS Reverses Course Notice 2025-44 to Scrap Disregarded Payment Loss (DPL) Rules Amid Global Tax Shake-Up&#8221;<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":6474,"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>IRS Reverses Course Notice 2025-44 to Scrap Disregarded Payment Loss (DPL) Rules Amid Global Tax Shake-Up - 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\/irs-reverses-course-notice-2025-44-to-scrap-disregarded-payment-loss-dpl-rules-amid-global-tax-shake-up\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IRS Reverses Course Notice 2025-44 to Scrap Disregarded Payment Loss (DPL) Rules Amid Global Tax Shake-Up - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"IRS Reverses Course: Notice 2025-44 to Scrap Disregarded Payment Loss (DPL) Rules Amid Global Tax Shake-Up The U.S. Treasury Department and the IRS have issued Notice 2025-44, a significant announcement for businesses with operations both in the U.S. and in other countries. 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