Fiscalidad de los residentes en EE. UU.: Green Card vs Presencia Sustancial
Santos Lloyd Law Team • May 2, 2024
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Si es residente en EE.UU. en el sentido de la sección 7701(b)(1)(A) del Código de Rentas Internas (IRC), un inmigrante necesita entender las obligaciones fiscales estadounidenses.
Cuando es residente permanente, sus ingresos globales están sujetos al impuesto sobre la renta estadounidense de la misma manera que un ciudadano estadounidense.
Usted es residente de Estados Unidos a efectos fiscales si cumple la prueba de la tarjeta verde
o la prueba de la presencia sustancial
durante el año natural.
1. La prueba de la "tarjeta verde" significa que posee una tarjeta de residente permanente, formulario I-551, también conocida como "tarjeta verde", en cualquier momento del año natural.
- Seguirá teniendo la condición de residente en los EE.UU., a menos que: renuncie voluntariamente y abandone su condición de residente, o su condición de residente sea revocada, bien por USCIS, bien por un tribunal federal estadounidense.
Si cumple el requisito de la tarjeta verde en cualquier momento del año natural, pero no cumple el requisito de presencia sustancial para ese año, su fecha de inicio de residencia será el primer día en que esté presente en Estados Unidos como residente permanente legal. En otras palabras, si usted tiene su tarjeta verde por menos de un año calendario completo, sus obligaciones fiscales podrían ser menores y se calculan de la siguiente manera:
2. Para cumplir la prueba de presencia sustancial, debe estar físicamente presente en Estados Unidos al menos:
- 31 días durante el año en curso, y
- 183 días durante el período de 3 años que incluye el año en curso y los 2 años inmediatamente anteriores, contando:
a. Todos los días que estuvo presente en el año en curso, y
b. 1/3 de los días que estuvo presente en el primer año anterior al año en curso, y
c. 1/6 de los días que estuvo presente el segundo año anterior al año en curso.
En otras palabras, se aplica una mirada retrospectiva al calcular la prueba de presencia sustancial a efectos fiscales en Estados Unidos. Si el titular de una tarjeta verde no cumple la prueba de presencia sustancial, estará sujeto al impuesto sobre la renta de EE.UU. del mismo modo que un ciudadano de EE.UU. pero solo durante una parte del año natural, a partir de la fecha en que se convirtió en residente permanente de EE.UU.
Navegar por las complejidades de las leyes de inmigración y fiscales de EE.UU. a menudo requiere orientación legal profesional. Solicitar la ayuda de un abogado experto en inmigración y en fiscalidad estadounidense puede aumentar significativamente las posibilidades de éxito de su planificación de inmigración, garantizando el cumplimiento de estas intrincadas normativas y requisitos.
Si usted tiene alguna pregunta acerca de lo que esto significa para usted, por favor programe una consulta con nuestra oficina.
Estamos deseando trabajar con usted.
Este blog no pretende ser un consejo legal y nada aquí debe interpretarse como el establecimiento de una relación abogado-cliente. Por favor, programe una consulta con un abogado de inmigración antes de actuar sobre cualquier información leída aquí.
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