Luis Maizel explica el FATCA (ley para cobrar impuestos a los ingresos obtenidos por extranjeros en los EE.UU. y viceversa).

LUIS MAIZEL PARA ENLACE JUDÍO

Enlace Judío México- En Marzo 2010 el Congreso de Estados Unidos aprobó una ley para cobrar impuestos a los ingresos obtenidos por Norteamericanos en el extranjero y viceversa.

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Algunos comentarios sobre la ley FATCA (Foreign Account Tax Compliance Act) que esperemos resuelvan las dudas existentes. Aclaramos que no es una opinión legal y solo debe ser utilizada con fines informativos.

A partir de Enero 1 de 2013, México y Estados Unidos acordaron intercambiar información en forma automática para lograr que los inversionistas paguen los impuestos correspondientes a los rendimientos obtenidos por su dinero en el país vecino.

1) ¿Es ésta un ley nueva? No. Existía hace muchos años pero se requería de una orden judicial para obtener la información.

2) ¿Van a enviar los bancos listados con todos los nombres de Mexicanos que firmaron W-8s? Lo más factible es que así sea.

3) ¿Qué cuentas serán reportadas? Únicamente las cuentas de personas físicas Mexicanas ó de entidades que firmen la forma W-8 especificando que están sujetas a pago de impuestos en México. (Ver copia anexa del punto CC de la ley) y que hayan recibido un mínimo de $10.00 de intereses ó dividendos en un año calendario. Una cuenta que no genera rendimientos no está sujeta a reporte.

4) Reportarán los bancos que activos contiene la cuenta y los movimientos que tuvo en el año? No. Únicamente se reportaran los intereses ó dividendos cobrados en la cuenta (ver punto 2b) del artículo 2 de la ley).

En el caso de cuentas de Americanos en México sí se informará el saldo promedio mensual de la cuenta (Ver punto 2a del Artículo 2 de la ley).

5) Instituciones financieras no bancarias están sujetas a la ley? Si. Toda institución que pague esos $10.00 anuales ó más debe de reportar en forma automática.

COPIADO DIRECTAMENTE DE LA LEY

(3) a policy holder dividend based upon the underwriting experience ofthe contract or group involved.

aa) The term “Preexisting Account” means a Financial Account maintained by a Reporting Financial Institution as of December 31, 2013.

bb) The term “Reportable Account” means a U.S. Reportable Account or a Mexican Reportable Account, as the context requires.

cc) The term “Mexican Reportable Account” means a Financial Account maintained by a Reporting U.S. Financial Institution if: (i) in the case ofa Depository Account, the account is held by an individual resident in Mexico and more than ten ($1 0) dollars o f interest is paid to such account in any given calendar year; or (ii) in the case of a Financial Account other than a Depository Account, the Account Holder is a resident of Mexico, including entities that certify that they are resident in Mexico for tax purposes, with respect to which U.S. source income that is subject to reporting under chapter 3 or chapter 61 of subtitle A of the U.S. Internal Revenue Code is paid or credited.

dd) The term “U.S. Reportable Account” means a Financial Account maintained by a Reporting Mexican Financial Institution and held by one or more Specified U.S. Persons or by aNon-U.S. Entity with one or more Controlling Persons that is a Specified U.S. Person. Notwithstanding the foregoing, an account shall not be treated as a U.S. Reportable Account if such account is not identified as a U.S. Reportable Account after application of the due diligence procedures in Annex I.

ee) The term “Account Holder” means the person listed or identified as the holder of a Financial Account by the Financial Institution that maintains the account. A person, other than a Financiallnstitution, holding a Financial Account for the benefit or account of another person as agent, custodian, nominee, signatory, investment advisor, or intermediary, is not treated as holding the account for purposes ofthis Agreement, and such other person is treated as holding the account. In the case of a Cash Value Insurance Contract or an Annuity Contract, the Account Holder is any person entitled to access the CashValueorchangethebeneficiaryofthecontract. Ifnopersoncanaccess the Cash Value or change the beneficiary, the Account Holders are any person named as the owner in the contract and any person with a vested entitlement to payment under the terms of the contract. Upon the maturity of a Cash Value Insurance Contract or an Annuity Contract, each person entitled to receive a payment under the contract is treated as an Account Holder.

ff) The term “U.S. Person” means a U.S. citizen or resident individual, a partnership or corporation organized in the United States or under the laws of the United States or any State thereof, a trust if(i) a court within the United States would have authority under applicable law to render orders or judgments concerning substantially all issues regarding administration ofthe trust, and (ii) one or more U.S. persons have the authority to control all substantial decisions of the trust, or an estate of a decedent that is a citizen or resident ofthe United States. This subparagraph l(ft) shall be interpreted in

nn) The term “Controlling Persons” means the natural persons who exercise control over an entity. In the case ofa trust, such term means the settlor, the trustees, the protector (if any), the beneficiaries or class of beneficiaries, and any other natural person exercising ultimate effective control over the trust, and in the case ofa legal arrangement other than a trust, such term means persons in equivalent or similar positions. The term “Controlling Persons” shall be interpreted in a manner consistent with the Recommendations ofthe Financial Action Task Force.

2.Any term not otherwise defined in this Agreement shall, unless the context otherwise requires or the Competent Authorities agree to a common meaning (as permitted by domestic law), have the meaning that it has at that time under the law ofthe Party applying the Agreement, any meaning under the applicable tax laws ofthat Party prevailing over a meaning given to the term under other laws ofthat Party.

Article 2

Parties’ Obligations to Obtain and Exchange Information with Respect to Reportable Accounts

1. Subject to the provisions of Article 3, each Party shall obtain the information specified in paragraph 2 of this Article with respect to all Reportable Accounts and shall annually exchange this information with the other Party on an automatic basis pursuant to the relevant provisions ofthe Conventions.

Any term not otherwise defined in this Agreement shall, unless the context otherwise

The information to be obtained and exchanged is:

a) In the case of Mexico with respect to each U.S. Reportable Account of each Reporting Mexican Financial Institution:

(I) the name, address, and U.S. TIN of each Specified U.S. Person that is an Account Holder of such account and, in the case of a Non-U.S. Entity that, after application o f the due diligence procedures set forth in Annex I, is identified as having one or more Controlling Persons that is a Specified U.S. Person, the name, address, and U.S. TIN (if any) of such entity and each such Specified U.S. Person;

(2) the account number (or functional equivalent in the absence of an account number);

(3) the name and identifying number of the Reporting Mexican Financial Institution;

(4) the average monthly account balance or value (including, in the case of a Cash Value Insurance Contract or Annuity Contract, the Cash Value or surrender value) during the relevant calendar year or other appropriate reporting period or, if the account was closed during such year, the average monthly balance for the calendar year up to the time of closure;

(5) In the case ofthe United States, with respect to each Mexican Reportable Account of each Reporting U.S. Financial Institution:

in the case of any Custodial Account:

(A) the total gross amount of interest, the total gross amount of dividends, and the total gross amount ofother income generated with respect to the assets held in the account, in each case paid or credited to the account (or with respect to the account) during the calendar year or other appropriate reporting period; and

(B) the total gross proceeds from the sale or redemption ofproperty paid or credited to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Mexican Financial Institution acted as a custodian, broker, nominee, or otherwise as an agent for the Account Holder;

(6) in the case of any Depository Account, the total gross amount of interest paid or credited to the account during the calendar year or other appropriate reporting period; and

(7) in the case of any account not described in subparagraph (5) or (6) of this paragraph, the total gross amount paid or credited to the Account Holder with respect to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Mexican Financial Institution is the obligor or debtor, including the aggregate amount ofany redemption payments made to the Account Holder during the calendar year or other appropriate reporting period.

(b) In the case ofthe United States, with respect to each Mexican Reportable Account of each Reporting U.S. Financial Institution:

(1) the name, address, and Mexican TIN o f any person that is a resident of Mexico and is an Account Holder o f the account;

(2) the account number (or the functional equivalent in the absence of an account number);

(3) the name and identifying number of the Reporting U.S. Financial Institution;

(4) the gross amount of interest paid on a Depository Account;

(5) the gross amount of U.S. source dividends paid or credited to the account; and

(6) the gross amount of other U.S. source income paid or credited to the account, to the extent subject to reporting under chapter 3 or 61 of subtitle A o f the U.S. Internal Revenue Code.