{"id":684,"date":"2019-10-19T04:22:59","date_gmt":"2019-10-19T04:22:59","guid":{"rendered":"https:\/\/oandgaccounting.com\/staging\/?p=684"},"modified":"2023-02-24T07:21:39","modified_gmt":"2023-02-24T07:21:39","slug":"u-s-entities-out-sourcing-contractor-payments-to-foreign-contractors","status":"publish","type":"post","link":"https:\/\/oandgaccounting.com\/staging\/es\/u-s-entities-out-sourcing-contractor-payments-to-foreign-contractors\/","title":{"rendered":"Entidades estadounidenses que subcontratan pagos a contratistas extranjeros: implicaciones fiscales"},"content":{"rendered":"<p>Si una entidad estadounidense paga a un contratista extranjero por servicios prestados, la entidad estadounidense reclama los pagos del contratista extranjero y los deduce como gastos leg\u00edtimos en sus libros y declaraci\u00f3n de impuestos de EE. UU.<\/p>\n<p>Seg\u00fan el <a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/p515.pdf\"><strong>Publicaci\u00f3n 515 del IRS<\/strong><\/a>, Estados Unidos no gravar\u00eda a los no residentes sobre los ingresos derivados de servicios personales prestados fuera del pa\u00eds. Esto tambi\u00e9n significar\u00eda que los ingresos ser\u00edan de fuente extranjera y no se requerir\u00eda retenci\u00f3n.<\/p>\n<p>Las entidades estadounidenses pueden contratar empleados en el extranjero en cualquier momento. Los empleados en el extranjero no estar\u00edan sujetos a retenci\u00f3n ni declaraci\u00f3n de impuestos en EE. UU. si prestaran sus servicios fuera de EE. UU.<\/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><a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/3401\">Secci\u00f3n 3401(a) del C\u00f3digo de Rentas Internas<\/a>\u2014 define el salario como \u201ctoda remuneraci\u00f3n (excepto los honorarios pagados a un funcionario p\u00fablico) por servicios prestados por un empleado para su empleador, incluido el valor en efectivo de toda remuneraci\u00f3n (incluidos los beneficios) pagada en cualquier medio que no sea efectivo\u2026\u201d<\/p>\n<p><a href=\"https:\/\/www.law.cornell.edu\/cfr\/text\/26\/31.3401(a)(6)-1\">Reglamento 31.3401(a)(6)-1(b)<\/a> establece que \u201cla remuneraci\u00f3n pagada a un NRA por servicios prestados fuera de los EE. UU. est\u00e1 exenta de los salarios y, por lo tanto, no est\u00e1 sujeta a retenci\u00f3n\u201d<\/p>\n<p>A <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-w-8\">W8<\/a> El formulario debe ser completado por la Persona\/Entidad Extranjera que recibe dichos ingresos, este formulario valida que el beneficiario de dichos ingresos es un <strong>No residente<\/strong> Extranjero que realiza el servicio fuera de los Estados Unidos.\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<div class=\"bookingblogsecsn\">\n<div class=\"row\">\n<div class=\"col-sm-12\">\n<div class=\"blgsectxtrt\">\n<p>Reserva una consulta paga <br \/> <a href=\"https:\/\/oandgaccounting.com\/staging\/appointment-booking-form\/\" class=\"bookbutn btn_style\">S\u00ed, reserva mi espacio<\/a><\/p>\n<\/div>\n<\/div>\n<\/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>If a US entity pays a foreign Contractor for services performed, the US entity claim the foreign contractor payments and deduct them as legitimate expenses on their U.S books and tax return. According to the IRS Publication 515, The US would not tax non-residents on income derived from personal services that are performed outside the &hellip; <a href=\"https:\/\/oandgaccounting.com\/staging\/es\/u-s-entities-out-sourcing-contractor-payments-to-foreign-contractors\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;U.S Entities Out-Sourcing Payments to Off-Shore Contractors &#8211; Tax Implication&#8221;<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":685,"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>U.S Entities Out-Sourcing Payments to Off-Shore Contractors - Tax Implication - 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\/u-s-entities-out-sourcing-contractor-payments-to-foreign-contractors\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"U.S Entities Out-Sourcing Payments to Off-Shore Contractors - Tax Implication - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"If a US entity pays a foreign Contractor for services performed, the US entity claim the foreign contractor payments and deduct them as legitimate expenses on their U.S books and tax return. 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