{"id":29714,"date":"2023-06-28T13:07:21","date_gmt":"2023-06-28T18:07:21","guid":{"rendered":"https:\/\/taxprocenter.proconnect.intuit.com\/?p=29714"},"modified":"2023-06-28T13:18:12","modified_gmt":"2023-06-28T18:18:12","slug":"la-regla-de-augusta-ofrece-ahorros-en-impuestos-para-alquileres","status":"publish","type":"post","link":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/la-regla-de-augusta-ofrece-ahorros-en-impuestos-para-alquileres\/","title":{"rendered":"La Regla de Augusta ofrece ahorros en impuestos para alquileres"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Cada primavera, los colores rozagantes que aparecen con el florecimiento de las azaleas se\u00f1alan el momento de, sin dudas, uno de los mayores torneos de golf, el Masters. El Augusta National Golf Course en Augusta (Georgia) se viste de anfitri\u00f3n para el primer torneo importante de golf de cada temporada durante el primer fin de semana de abril.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Lo m\u00e1s impactante para los asesores impositivos es que la historia detr\u00e1s del torneo deriv\u00f3 en una secci\u00f3n del c\u00f3digo del IRC que contempla los ingresos libres de impuestos. Originalmente incluida en la <a href=\"https:\/\/www.congress.gov\/97\/statute\/STATUTE-96\/STATUTE-96-Pg2497.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" target=\"_blank\">Ley P\u00fablica 97-455<\/a> aprobada en octubre de 1976, la Secci\u00f3n&nbsp;280(A)(g) se agreg\u00f3 para permitir que las residencias personales se alquilen durante un m\u00e1ximo de 14&nbsp;d\u00edas sin que los ingresos por alquiler se incluyan en los ingresos brutos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En la d\u00e9cada de 1970, con la creciente cantidad de espectadores que comenz\u00f3 a asistir al Masters, el alojamiento en el \u00e1rea de Augusta se vio limitado. Fue entonces que algunos propietarios vecinos vieron la oportunidad de capitalizar el potencial de ingresos por alquiler, pero sin querer tener un negocio a tiempo completo por un periodo tan breve. Hoy en d\u00eda, el beneficio tributario com\u00fanmente se conoce como la Regla de Augusta, aunque la mayor\u00eda de los propietarios de empresas pueden aprovechar la oportunidad de ahorrar en impuestos si utilizan una residencia personal con fines comerciales limitados.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Los ahorros en impuestos que permite la Regla de Augusta se aprovechan mejor cuando se planifican antes de la deducci\u00f3n. La planificaci\u00f3n de los d\u00edas y la documentaci\u00f3n hace que esta estrategia tributaria sea considerablemente m\u00e1s dif\u00edcil de justificar luego de ocurrido el alquiler. Si se consideran las reglamentaciones correspondientes que entran en juego, \u00bfcu\u00e1l es la aplicaci\u00f3n pr\u00e1ctica?<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\" start=\"1\">\n<li>La oportunidad de ahorrar en impuestos no est\u00e1 disponible para las empresas unipersonales o las SRL de un solo miembro, que son entidades que no se tienen en cuenta. La mayor\u00eda de las empresas que presenta una declaraci\u00f3n de impuestos por separado de la declaraci\u00f3n individual es elegible.<\/li>\n\n\n\n<li>La empresa alquila &#8220;una unidad habitacional que el contribuyente utiliza como residencia&#8221;. Entre las unidades habitacionales, se incluyen residencias personales principales, segundas viviendas, propiedades vacacionales, departamentos, barcos u otros tipos de residencia personal. Ten en cuenta que la vivienda no puede ser el lugar principal de la empresa.<\/li>\n\n\n\n<li>El propietario puede alquilar la vivienda a la empresa durante un m\u00e1ximo de 14&nbsp;d\u00edas. Los alquileres de 15&nbsp;d\u00edas o m\u00e1s no califican. Los 14&nbsp;d\u00edas no tienen que ser consecutivos, pero pueden serlo.<\/li>\n\n\n\n<li>El prop\u00f3sito comercial para el uso de la residencia personal se debe documentar. Se debe mantener toda documentaci\u00f3n que respalde el prop\u00f3sito comercial, como agendas de reuniones, actas, asistentes y detalles de los negocios llevados a cabo. Una reuni\u00f3n mensual sobre la gesti\u00f3n de la empresa, junto con dos funciones especiales, alcanzar\u00edan f\u00e1cilmente el total de 14&nbsp;d\u00edas.<\/li>\n\n\n\n<li>La tarifa de alquiler que se cobra a la empresa debe ser una cantidad justa seg\u00fan la ubicaci\u00f3n, el tama\u00f1o y el periodo alquilado. Para respaldar la sensatez de las tarifas cobradas, se requieren alquileres comparables de salas de reuniones de hotel de tama\u00f1o similar en la zona o propiedades similares locales. Se puede considerar la tarifa de alquiler justa durante eventos especiales, como una tarifa de alquiler mucho m\u00e1s alta durante el Masters.<\/li>\n\n\n\n<li>Para respaldar los pagos realizados por el alquiler, se debe presentar una factura ante la empresa donde se detallen los d\u00edas pagados y la tarifa de alquiler.<\/li>\n\n\n\n<li>Las empresas deben proporcionar un Formulario&nbsp;1099-MISC a los individuos que reciban un pago de alquiler de m\u00e1s de $600. Los ingresos por alquiler se incluir\u00e1n en el Anexo&nbsp;E del individuo como ingresos por alquiler, pero luego la misma cantidad de alquiler se reclamar\u00e1 como &#8220;otra deducci\u00f3n&#8221; en el Anexo&nbsp;E con la explicaci\u00f3n de &#8220;ingreso no tributable seg\u00fan la Secci\u00f3n&nbsp;280(A)(g)&#8221;. Recuerda que no se pueden deducir otros gastos por el uso del alquiler.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Cumplir con las pautas de la Secci\u00f3n\u00a0280(A) puede brindar la oportunidad a los propietarios de empresas de utilizar sus residencias personales con fines comerciales y, consecuentemente, recibir ingresos libres de impuestos. Ayudar a tus clientes a planificar con anticipaci\u00f3n para aprovechar la Regla de Augusta es una excelente herramienta en tu <a href=\"https:\/\/accountants.intuit.com\/taxprocenter\/tag\/tax-advisory\/\" target=\"_blank\" rel=\"noreferrer noopener\">arsenal de asesoramiento fiscal<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nota del editor:<\/strong> hay una versi\u00f3n <a href=\"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/augusta-rule-offers-tax-savings-for-rentals\/\" target=\"_blank\" rel=\"noreferrer noopener\">traducida al ingl\u00e9s<\/a> de este art\u00edculo para su revisi\u00f3n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>En este art\u00edculo de la contadora p\u00fablica certificada Diana Crawford, descubre c\u00f3mo la Regla de Augusta puede reducir la responsabilidad fiscal de tus clientes.<\/p>\n","protected":false},"author":144648947,"featured_media":28961,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rkv_browse_by_id":0,"rkv_cta_id":0,"rkv_optimize_for_pagespeed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"useModifiedDate":false,"customPublishDate":"","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false},"categories":[509474089],"tags":[646041854],"intuit_collection":[],"intuit_series":[],"coauthors":[646041728],"class_list":["post-29714","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-law-and-news","tag-spanish-translation"],"header_image":"","yoast_head":"<!-- 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