Retención del impuesto sobre la transferencia de intereses en  propiedades en los Estados Unidos

Persona extranjera que transfiere un bien inmueble está sujeta a las regulaciones impositivas en los Estados Unidos de acuerdo al acta FIRPTA (Foreign Investment Real Property Tax Act).

El concepto de “transferencia” incluye las actividades de venta o intercambio, liquidación, redención, obsequio, transferencia, etc.

Las personas que compran  bienes inmuebles de los Estados Unidos a personas extranjeras, agentes de compradores o entidades que legalicen las transferencia  deben retener el 15% ( 10% para disposiciones antes del 17 de febrero de 2016) del monto realizado en la disposición (reglas especiales para corporaciones extranjeras).

En la mayoría de los casos, el  comprador es el agente de retención. Si usted es el comprador, debe averiguar si la persona que vende es  extranjera. Si la persona que transfiere es  extranjera y usted no retiene, puede ser responsable del impuesto. Para los casos en que una entidad comercial de los EE. UU., Como una corporación o sociedad, disponga de un interés inmobiliario de los EE. UU., La entidad comercial misma es el agente de retención.

Intereses en propiedades en los Estados Unidos

Intereses en propiedades en los Estados Unidos  son aquellos intereses  en:

Bienes inmuebles (incluyen un interés en una mina, pozo u otro depósito natural) ubicados en los Estados Unidos o las Islas Vírgenes de los Estados Unidos.

Propiedad personal asociada con el uso de bienes inmuebles (como maquinaria agrícola).

Cualquier interés que no sea como acreedor en una corporación doméstica, a menos que se establezca que la corporación no ha sido en ningún momento una corporación tipo “Holding” propietaria de bienes inmuebles en Estados Unidos durante el período más corto durante el cual se mantuvo el interés, o el período 5 años que finaliza en la fecha de disposición (períodos aplicables).

Un interés en una corporación no es un interés de bienes inmuebles de los Estados Unidos si:

1. Tal corporación no tenía ningún interés de bienes inmuebles de los Estados Unidos en la fecha de disposición,
2. Todos los intereses de bienes inmuebles de los Estados Unidos en poder de dicha corporación en cualquier momento durante el período más corto de los períodos aplicables fueron eliminados en transacciones en las que se reconoció el monto total de cualquier ganancia, y
3. para las disposiciones posteriores al 17 de diciembre de 2015, dicha corporación y cualquier antecesor de dicha corporación no fue un RIC o un REIT (Trust de inversiones) durante el período más corto de los cuales el se mantuvo el interés.

Tasas de retención

El comprador debe deducir y retener un impuesto sobre el monto total realizado por la persona extranjera en la disposición. La tasa de retención generalmente es del 15% .

El monto realizado es la suma de:

• El efectivo pagado, o por pagar (solo principal);
• El valor justo de mercado de otras propiedades transferidas o por transferir; y
• El monto de cualquier responsabilidad asumida por el comprador o a la cual la propiedad está sujeta inmediatamente antes y después de la transferencia.

Si la propiedad transferida era propiedad conjunta de personas estadounidenses y extranjeras, la cantidad realizada se asigna entre los vendedores en función de la contribución de capital de cada uno.

Una corporación extranjera que distribuye intereses inmobiliarios en los Estados Unidos debe retener un impuesto equivalente al 21% de la ganancia que reconoce como distribución a sus accionistas.

Una corporación doméstica debe retener impuestos sobre el valor justo de mercado de la propiedad distribuida a un accionista extranjero si:

• El interés del accionista en la corporación es un interés de bienes inmuebles en los EE. UU., Y
• la propiedad distribuida está en la redención de acciones o en la liquidación de la corporación .

 Para las distribuciones posteriores al 16 de febrero de 2016, la tasa de retención es del 15%.

Texto original en inglès

U.S REAL PROPERTY INTEREST

A U.S. real property interest is any interest, other than solely as a creditor, in real property (including an interest in a mine, well, or other natural deposit) located in the United States or the U.S. Virgin Islands, as well as certain personal property that is associated with the use of real property (such as farming machinery or hotel furniture). It also means any interest, other than solely as a creditor, in any domestic corporation unless it is established that the corporation was at no time a U.S. real property holding corporation during the shorter of the period during which the interest was held, or the 5-year period ending on the date of disposition. If on the date of disposition, the corporation did not hold any U.S. real property interests, and all the interests held at any time during the shorter of the applicable periods were disposed of in transactions in which the full amount of any gain was recognized, then FIRPTA withholding would not apply.

 

RATES OF WITHHOLDING

The transferee must deduct and withhold a tax equal to 15% (or other amount) of the total amount realized by the foreign person on the disposition.  The amount realized is the sum of (1) The cash paid, or to be paid (principal only), (2) the fair market value of other property transferred, or to be transferred, and (3) the amount of any liability assumed by the transferee or to which the property is subject immediately before and after the transfer.  The amount realized is generally the amount paid for the property.  If the property transferred was owned jointly by U.S. and foreign persons, the amount realized is allocated between the transferors based on the capital contribution of each transferor.

A foreign corporation that distributes a U.S. real property interest must withhold a tax equal to 35% of the gain it recognizes on the distribution to its shareholders.

A domestic corporation must withhold a tax equal to 15% of the fair market value of the property distributed to a foreign shareholder if (1) the shareholder’s interest in the corporation is a U.S. real property interest, and (2) the property distributed is either in redemption of stock or in liquidation of the corporation.

EXCEPTIONS FROM FIRPTA WITHHOLDING

Generally you do not have to withhold in the following situations; however, notification requirements must be met:

1. You (the transferee) acquire the property for use as a home and the amount realized (generally sales price) is not more than $300,000. You or a member of your family must have definite plans to reside at the property for at least 50% of the number of days the property is used by any person during each of the first two 12-month periods following the date of transfer. When counting the number of days the property is used, do not count the days the property will be vacant.
2. The property disposed of (other than certain dispositions of nonpublicly traded interests) is an interest in a domestic corporation if any class of stock of the corporation is regularly traded on an established securities market. However, if the class of stock had been held by a foreign person who beneficially owned more than 5% of the fair market value of that class at any time during the previous 5-year period, then that interest is a U.S. real property interest if the corporation qualifies as a United States Real Property Holding Corporation (USRPHC), and you must withhold on any disposition.
3. The disposition is of an interest in a domestic corporation and that corporation furnishes you a certification stating, under penalties of perjury, that the interest is not a U.S. real property interest. Generally, the corporation can make this certification only if the corporation was not a USRPHC during the previous 5 years (or, if shorter, the period the interest was held by its present owner), or as of the date of disposition, the interest in the corporation is not a U.S. real property interest by reason of section 897(c)(1)(B) of the Internal Revenue Code. The certification must be dated not more than 30 days before the date of transfer.
4. The transferor gives you a certification stating, under penalties of perjury, that the transferor is not a foreign person and containing the transferor’s name, U.S. taxpayer identification number, and home address (or office address, in the case of an entity).
5. You receive a withholding certificate from the Internal Revenue Service that excuses withholding. Refer to Withholding Certificates.
6. The transferor gives you written notice that no recognition of any gain or loss on the transfer is required because of a nonrecognition provision in the Internal Revenue Code or a provision in a U.S. tax treaty. You must file a copy of the notice by the 20th day after the date of transfer with the:
7. Internal Revenue Service Center P.O. Box 409101 Ogden, UT 84409.
8. The amount the transferor realizes on the transfer of a U.S. real property interest is zero.
9. The property is acquired by the United States, a U.S. state or possession, a political subdivision thereof, or the District of Columbia.
10. The grantor realizes an amount on the grant or lapse of an option to acquire a U.S. real property interest. However, you must withhold on the sale, exchange, or exercise of that option.
11. The disposition (other than certain dispositions of nonpublicly traded interests) is of publicly traded partnerships or trusts. However, if an interest in a publicly traded partnership or trust was owned by a foreign person with a greater than 5% interest at any time during the previous 5-year period, then that interest is a U.S. real property interest if the partnership or trust would otherwise qualify as a USRPHC if it were a corporation, and you must withhold on it.

Certifications

The certifications in items (3) and (4) are not effective if you have actual knowledge, or receive a notice from an agent, that they are false. If you are required by regulations to furnish a copy of the certification to the IRS and you fail to do so in the time and manner prescribed, the certifications are not effective.

Liability of Agents

If you receive either of the certifications discussed in item (3) or (4) and the transferor’s agent or your agent (the transferee’s agent) has actual knowledge that the certification is false, or in the case of (3), that the corporation is a foreign corporation, the agent must notify you, or the agent will be held liable for the tax. The agent’s liability is limited to the amount of pay the agent gets from the transaction.

An agent is any person who represents the transferor or transferee in any negotiation with another person (or another person’s agent) relating to the transaction, or in settling the transaction. A person is not treated as an agent if the person only performs one or more of the following acts related to the transaction:

• Receipt and disbursement of any part of the consideration,
• Recording of any document,
• Typing, copying, and other clerical tasks,
• Obtaining title Insurance reports and reports concerning the condition of the property, or
• Transmitting documents between the parties.

A Withholding Agent is personally liable for the full amount of FIRPTA withholding tax required to be withheld, plus penalties and interest.  A Withholding Agent is any person having the control, receipt, custody, disposal or payment of income that is subject to withholding.  Generally, the person who pays an amount to the foreign person subject to withholding must do FIRPTA withholding.

Tax Withheld on Real Property Sales

If you are a nonresident alien and you dispose of a U.S. real property interest, the transferee (buyer) of the property generally must withhold a tax equal to 10% of the amount realized on the disposition.

A distribution by a qualified investment entity to a nonresident alien shareholder that is treated as gain from the sale or exchange of a U.S. real property interest by the shareholder is subject to withholding at 35%. Withholding is also required on certain distributions and other transactions by domestic or foreign corporations, partnerships, trusts, and estates. These rules are covered in Publication 515.

For information on the tax treatment of dispositions of U.S. real property interests, see Real Property Gain or Loss in chapter 4.

If you are a partner in a domestic partnership, and the partnership disposes of a U.S. real property interest at a gain, the partnership will withhold tax on the amount of gain allocable to its foreign partners. Your share of the income and tax withheld will be reported to you on Form 8805, Foreign Partner’s Information Statement of Section 1446 Withholding Tax, or Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding (in the case of a publicly traded partnership).

Withholding is not required in the following situations.

1. The property is acquired by the buyer for use as a residence and the amount realized (sales price) is not more than $300,000.
2. The property disposed of is an interest in a domestic corporation if any class of stock of the corporation is regularly traded on an established securities market. However, this exception does not apply to certain dispositions of substantial amounts of non-publicly traded interests in publicly traded corporations.
3. The property disposed of is an interest in a U.S. corporation that is not regularly traded on an established market and you (the seller) give the buyer a copy of a statement issued by the corporation certifying that the interest is not a U.S. real property interest.
4. You (the seller) give the buyer a certification stating, under penalties of perjury, that you are not a foreign person, and containing your name, U.S. taxpayer identification number, and home address.

You can give the certification to a qualified substitute. The qualified substitute gives the buyer a statement, under penalties of perjury, that the certification is in the possession of the qualified substitute. For this purpose, a qualified substitute is (a) the person (including any attorney or title company) responsible for closing the transaction, other than your agent, and (b) the buyer’s agent.

1. The buyer receives a withholding certificate from the Internal Revenue Service.
2. You give the buyer written notice that you are not required to recognize any gain or loss on the transfer because of a nonrecognition provision in the Internal Revenue Code or a provision in a U.S. tax treaty. The buyer must file a copy of the notice with the Ogden Service Center, P.O. Box 409101, Ogden, UT 84409. You must verify the notice as true and sign it under penalties of perjury. The notice must contain the following information.
   1. A statement that the notice is a notice of nonrecognition under regulation section 1.1445-2(d)(2).
   2. Your name, taxpayer identification number, and home address.
   3. A statement that you are not required to recognize any gain or loss on the transfer.
   4. A brief description of the transfer.
   5. A brief summary of the law and facts supporting your claim that recognition of gain or loss is not required.

You may not give the buyer a written notice for any of the following transfers: the sale of your main home on which you exclude gain, a like-kind exchange that does not qualify for nonrecognition treatment in its entirety, or a deferred like-kind exchange that has not been completed at the time the buyer must file Form 8288. Instead, a withholding certificate (described next) must be obtained.

1. The amount you realize on the transfer of a U.S. real property interest is zero.
2. The property is acquired by the United States, a U.S. state or possession, a political subdivision, or the District of Columbia.
3. The distribution is from a domestically controlled qualified investment entity (QIE) and is treated as a distribution of a U.S. real property interest only because an interest in the entity was disposed of in an applicable wash sale transaction. For the definition of a QIE, see Qualified investment entities under Real Property Gain or Loss, earlier. See Wash sale under Real Property Gain or Loss in chapter 4.

The certifications in (3) and (4) must be disregarded by the buyer if the buyer or qualified substitute has actual knowledge, or receives notice from a seller’s or buyer’s agent (or substitute), that they are false. This also applies to the qualified substitute’s statement under (4).

Withholding certificates.   The tax required to be withheld on a disposition can be reduced or eliminated under a withholding certificate issued by the IRS. Either you or the buyer can request a withholding certificate.

A withholding certificate can be issued due to any of the following.

1. The IRS determines that reduced withholding is appropriate because either:
   1. The amount required to be withheld would be more than your maximum tax liability, or
   2. Withholding of the reduced amount would not jeopardize collection of the tax.
2. All of your realized gain is exempt from U.S. tax.
3. You or the buyer enters into an agreement for the payment of tax providing security for the tax liability.

Get Publication 515 and Form 8288-B for information on procedures to request a withholding certificate.