Chile: Implicaciones de la Foreign Account Tax Compliance Act de 2010 (de Estados Unidos) para ciudadanos de países distintos a Estados Unidos

Last Updated: 9 December 2016
Article by Carlos Browne

Descripción General

La "Foreign Account Tax Compliance Act" (en español, Ley de Cumplimiento Tributario de Cuentas Extranjeras), o FATCA, es una Ley dictada en Estados Unidos, que busca aumentar la recolección de impuestos sobre ciudadanos de los Estados Unidos que poseen recursos en el extranjero.

A diferencia de la mayoría de las legislaciones, Estados Unidos tiene como regla de atribución de impuestos la renta universal de sus ciudadanos. De esta forma, no importando el país en que se genere la renta, Estados Unidos reclama el derecho a cobrar impuestos sobre ella, mientras el beneficiario de la misma sea ciudadano de este país.

Para lograr una mayor recolección de impuestos sobre las cuentas corrientes y otras inversiones de ciudadanos de Estados Unidos residentes en el extranjero, en el año 2010 se dictó la norma FATCA, generándose un proceso de cooperación internacional con la mayoría de los países del mundo para obtener la información necesaria para su aplicación.

Forma de funcionamiento

Para asegurar su cumplimiento, la FATCA impone una retención sobre los llamados "pagos retenibles1" en forma amplia, excepto si el beneficiario de estos pagos acepta informar ciertas materias, con el objeto de identificar a los dueños que sean ciudadanos de Estados Unidos.

La estructura funciona de la siguiente forma:

Instituciones Financieras Extranjeras (FFI)

Las instituciones consideradas financieras por la FATCA son llamadas "Foreign Financial Institutions" o FFI. A ellas se les impone la obligación de celebrar un acuerdo de reporte y retención con el Servicio de Impuestos Internos de EEUU (IRS) respecto a los ciudadanos de este país que mantienen una cuenta con la institución.

La FATCA define como "Foreign Financial Institutions" cualquier entidad extranjera que:

  1. Acepta depósitos en la conducción general bancaria o en un negocio similar, tales como bancos y uniones de crédito (por ejemplo, cooperativas de crédito)
  2. Mantiene activos financieros a nombre de terceros como parte sustancial de su negocio, tales como corredores de bolsa o depositarios
  3. Realiza negocios, o se considera a sí misma como realizadora de negocios relacionados con la inversión, reinversión, transacción de valores, derechos sociales, commodities y/u otro tipo de intereses. Esto incluye contratos de futuros, forwards, o el derecho de opción sobre estos contratos, derechos sociales u otras commodities tales como fondos mutuos, capital de inversión y fondos de cobertura.

Las instituciones financieras que celebran estos convenios son consideradas "Participating FFI". Si no lo celebran, son consideradas "Non-Participating FFI", y se les aplica un impuesto de retención equivalente al 30% bruto sobre los "pagos retenibles", excepto si son excluidas de la aplicación de la ley por algún otro motivo.

Entidades Extranjeras No Financieras (NFFE)

La definición de estas entidades se realiza a contrario sensu, siendo de esta forma cualquier entidad extranjera excluida de la definición de FFI. Esto puede incluir además entidades excluidas en forma específica, tales como entidades creadas en los territorios de EEUU, gobiernos extranjeros, Bancos Centrales extranjeros, entre otras.

Respecto a estas entidades, las obligaciones impuestas por la FATCA son más laxas. Por regla general, deben entregar al agente retenedor el nombre, dirección y TIN de cada uno de los "dueños estadounidenses sustanciales2", o certificar que la entidad no tiene dueños estadounidenses sustanciales. Incluso, algunas entidades excluidas específicamente solo tienen el deber de informar su categoría dentro de la FATCA.

Consecuencias para ciudadanos de otros países

A pesar de que la FATCA está diseñada para recaudar impuestos de ciudadanos de Estados Unidos, su implementación tiene consecuencias para nacionales de otros países.

Para evitar la retención de sus pagos retenibles, las instituciones financieras sometidas a la FATCA pueden solicitar a sus clientes llenar ciertos formularios, con el objeto de informar la clase de entidad en que cae según la FATCA, y, en caso de que aplique, los dueños o controladores estadounidenses de la entidad.

Es importante hacer presente que incluso si el país en que se incorporó la institución financiera no ha firmado un acuerdo intergubernamental para dar aplicación a la FATCA ellas pueden cumplir voluntariamente. Por este motivo, por ejemplo, si la institución financiera fue incorporada en Bolivia, país que no ha firmado un acuerdo, de todas formas la institución podría solicitar el llenado de los formularios respectivos, para evitar ser catalogada como "no participante".

Para entidades no financieras, se debe llenar la Form W-8BEN-E, y para personas naturales la Form W-8BEN. Estos formularios deben ser entregados a la institución financiera respectiva que los solicita, quien a su vez los entrega en forma directa al Servicio de Impuestos Internos de EEUU (IRS). En ningún caso una NFEE debe enviar el formulario directamente al Servicio de Impuestos Internos de EEUU.

La información que debe suministrarse varía según el tipo de entidad o individuo. Por regla general, las NFEE se clasifican de la forma que sigue:

  1. Respecto a entidades:

    1. NFFE Activa3: En este caso, la entidad solo debe certificar que cumple con los requisitos para ser considerada NFEE Activa.
    2. NFFE Pasiva4: Los requisitos para estas entidades son más estrictos. Debe certificarse que la entidad es una NFFE Pasiva, además de certificar, de acuerdo al caso, que la entidad no tiene dueños estadounidenses (o, si aplica, controladores estadounidenses) o entregar el nombre, dirección y TIN de cada uno.
    3. Otros tipos especiales de NFFE (tales como entidades transadas en bolsa, organizaciones internacionales, organizaciones sin fines de lucro, entre otras): En este caso, los requisitos varían de acuerdo a cada clase de NFEE.

Footnotes

[1] Lo siguiente es considerado pago retenible:

1. Dividendos, intereses y otros pagos periódicos que tengan origen en Estados Unidos

2. Ingresos brutos provenientes de la venta de bienes que puedan producir ingresos originados en Estados Unidos

3. Interés por depósitos pagados por sucursales extranjeras de bancos de Estados Unidos

[2] Se define como dueño estadounidense sustancial cualquier persona señalada en forma específica, ciudadana de EEUU, que sea dueña de más del 10% de la entidad.

[3] Se considera una NFFE Activa aquella entidad que no es una institución financiera, cuyos ingresos brutos provienen en menos del 50% de ganancias pasivas y en que menos del 50% de los activos de la entidad producen o se mantienen para producir ganancias pasivas

[4] Se considera una NFFE Pasiva aquella entidad que no es una institución financiera (excepto entidades de inversión creadas en un territorio de EEUU) que no certifica su estado como NFEE transada en bolsa (o una de sus filiales), NFEE de territorios excluidos, NFEE Activa, NFEE de reporte directo, o NFFE patrocinada de declaración directa. De esta forma, se define en forma excluyente, siendo cualquiera entidad que no caiga dentro de las otras definiciones de la FATCA.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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