{"id":30461,"date":"2023-08-31T08:00:00","date_gmt":"2023-08-31T13:00:00","guid":{"rendered":"https:\/\/taxprocenter.proconnect.intuit.com\/?p=30461"},"modified":"2023-08-24T09:49:22","modified_gmt":"2023-08-24T14:49:22","slug":"elegibilidad-de-titulares-de-itin-para-ser-accionistas-de-sociedades-anonimas-de-tipo-s","status":"publish","type":"post","link":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/elegibilidad-de-titulares-de-itin-para-ser-accionistas-de-sociedades-anonimas-de-tipo-s\/","title":{"rendered":"Elegibilidad de titulares de ITIN para ser accionistas de sociedades an\u00f3nimas de tipo S"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">En el \u00e1mbito de las empresas y los impuestos, suele surgir la siguiente pregunta: \u00bfEl titular de un N\u00famero de Identificaci\u00f3n Personal del Contribuyente (ITIN, por sus siglas en ingl\u00e9s) puede ser accionista de una <a href=\"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/basics-of-shareholder-basis-in-an-s-corporation\/\" target=\"_blank\" rel=\"noreferrer noopener\">sociedad an\u00f3nima de tipo&nbsp;S<\/a>? Entender las complejidades de los requisitos de elegibilidad que deben cumplir los titulares de ITIN para participar en sociedades an\u00f3nimas de tipo&nbsp;S puede aclarar las posibles oportunidades y limitaciones que se les pueden presentar a estos individuos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En este art\u00edculo, analizaremos los factores que determinan si el titular de un ITIN puede ser accionista de una sociedad an\u00f3nima de tipo&nbsp;S y, adem\u00e1s, abordaremos las consideraciones debes tener en cuenta al tratar este tema con tus clientes.<\/p>\n\n\n\n<p class=\"has-x-large-font-size wp-block-paragraph\"><strong>\u00bfQu\u00e9 es un ITIN?&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Un ITIN es un n\u00famero de procesamiento de impuestos que usan principalmente los no residentes y los extranjeros residentes, as\u00ed como sus c\u00f3nyuges y dependientes que no pueden acceder a un n\u00famero de Seguro Social (SSN) para cumplir con las leyes estadounidenses sobre impuestos. El ITIN permite al IRS (Servicio de Impuestos Internos) procesar de manera eficaz las declaraciones de impuestos y los pagos que realizan estas personas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Visita <a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/taxpayer-identification-numbers-tin#:~:text=SS%2D4PRPDF.-,ITIN,NNN%2DNN%2DNNNN).\" target=\"_blank\" rel=\"noreferrer noopener\" target=\"_blank\">esta secci\u00f3n<\/a> en el sitio web del IRS para obtener m\u00e1s informaci\u00f3n sobre el ITIN y sus diversas aplicaciones. Adem\u00e1s, t\u00fa y tus clientes pueden aprovechar la <a href=\"https:\/\/www.irs.gov\/help\/ita\/am-i-eligible-to-apply-for-an-individual-taxpayer-identification-number\" target=\"_blank\" rel=\"noreferrer noopener\" target=\"_blank\">herramienta interactiva del IRS<\/a> a fin de verificar si cumplen los requisitos para obtener un ITIN.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si bien el ITIN tiene el mismo formato de 9&nbsp;d\u00edgitos que el SSN, esa es la \u00fanica caracter\u00edstica que tienen en com\u00fan:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Los ITIN no otorgan una autorizaci\u00f3n para acceder a un empleo en los Estados Unidos<\/li>\n\n\n\n<li>ni proporcionan acceso a los beneficios de Seguro Social.<\/li>\n\n\n\n<li>Tampoco puedes reclamar el Cr\u00e9dito por Ingreso del Trabajo con tu ITIN.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-x-large-font-size wp-block-paragraph\"><strong>C\u00f3mo obtener un ITIN<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tus clientes deben completar un <a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/fw7.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" target=\"_blank\">Formulario&nbsp;W-7<\/a>, <em>Solicitud de N\u00famero de Identificaci\u00f3n Personal del Contribuyente<\/em>, junto con una declaraci\u00f3n de impuestos, a menos que est\u00e9n exentos del requisito de presentaci\u00f3n de impuestos.<\/p>\n\n\n\n<p class=\"has-x-large-font-size wp-block-paragraph\"><strong>Sociedades an\u00f3nimas de tipo&nbsp;S y sus requisitos<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Una sociedad an\u00f3nima de tipo&nbsp;S se constituye como una entidad con transparencia tributaria en la que los accionistas pagan impuestos de manera personal por los ingresos, p\u00e9rdidas, deducciones y cr\u00e9ditos atribuidos a la sociedad. Esta tributaci\u00f3n se realiza sobre sus declaraciones de impuestos personales seg\u00fan las tasas de impuestos individuales que les correspondan. La ventaja de elegir la figura de sociedad an\u00f3nima de tipo&nbsp;S es que se evita la doble tributaci\u00f3n, algo que no sucede en el caso de las sociedades an\u00f3nimas de tipo&nbsp;C.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Visita <a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/s-corporations\" target=\"_blank\" rel=\"noreferrer noopener\" target=\"_blank\">esta secci\u00f3n<\/a> en el sitio web del IRS para obtener m\u00e1s informaci\u00f3n sobre c\u00f3mo constituir una sociedad an\u00f3nima de tipo&nbsp;S. Para utilizar esta figura, se deben cumplir algunos requisitos:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Presenta el <a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/f2553.pdf\" target=\"_blank\">Formulario&nbsp;2553<\/a>, <em>Elecci\u00f3n por parte de una sociedad an\u00f3nima que es una peque\u00f1a empresa<\/em>, al IRS.<\/li>\n\n\n\n<li>Solo las sociedades an\u00f3nimas estadounidenses pueden optar por esta figura; las sociedades an\u00f3nimas extranjeras no pueden hacer esta elecci\u00f3n.<\/li>\n\n\n\n<li>Para calificar como individuo, debes ser ciudadano de EE.&nbsp;UU. o residente del pa\u00eds; tambi\u00e9n son elegibles ciertos patrimonios y fideicomisos.<\/li>\n\n\n\n<li>No debes tener m\u00e1s de 100&nbsp;accionistas.<\/li>\n\n\n\n<li>Debes mantener solo una clase de acciones.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-x-large-font-size wp-block-paragraph\"><strong>Detalles adicionales sobre la elegibilidad de titulares de ITIN para participar en sociedades an\u00f3nimas de tipo&nbsp;S<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Los titulares de ITIN que no sean residentes no pueden formar parte de una sociedad an\u00f3nima de tipo&nbsp;S, ya que ello contradice las normativas de esa clase de sociedad. Sin embargo, si cambian su condici\u00f3n y pasan a ser extranjeros residentes, se volver\u00e1n elegibles. Es fundamental que las personas contemplen esta opci\u00f3n para entender los diferentes procesos que llevan a cabo el Servicio de Inmigraci\u00f3n y Naturalizaci\u00f3n, y el IRS, y consultar con sus abogados para confirmar que su visa permita tal participaci\u00f3n.<\/p>\n\n\n\n<p class=\"has-x-large-font-size wp-block-paragraph\"><strong>Esto es lo que debes saber<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El titular de un ITIN que califica como residente de EE.&nbsp;UU. puede constituir una sociedad an\u00f3nima de tipo&nbsp;S, siempre y cuando cumpla todos los dem\u00e1s requisitos de ese tipo de sociedad. Sin embargo, la elegibilidad de dicha persona para participar en una sociedad an\u00f3nima de tipo&nbsp;S podr\u00eda verse afectada por el tipo de visa espec\u00edfico que haya usado para ingresar a los Estados Unidos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Analizar las complejidades de las estructuras comerciales y las normativas de inmigraci\u00f3n es esencial para tomar decisiones informadas. Buscar asesoramiento id\u00f3neo de profesionales de impuestos como t\u00fa puede ayudar a los titulares de ITIN a perseguir sus metas empresariales con tranquilidad sin dejar de cumplir con el marco legal que rige la condici\u00f3n de su visa y su actividad comercial.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Conoce los factores que determinan si el titular de un ITIN puede ser accionista de una sociedad an\u00f3nima de tipo S.<\/p>\n","protected":false},"author":144648993,"featured_media":30077,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rkv_reviewed_by_select":[],"rkv_browse_by_id":0,"rkv_cta_id":0,"rkv_optimize_for_pagespeed":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":"","customModifiedDate":"","_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"{title}\n\n{excerpt}\n\n{url}","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,"jetpack_post_was_ever_published":false},"categories":[509474089],"tags":[646041854],"intuit_collection":[],"intuit_series":[],"coauthors":[646041906],"class_list":["post-30461","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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