Tipos de sociedades mercantiles en E.U.A.

Tipos de sociedades mercantiles en E.U.A.
Imagen tomada de: https://mollaeilaw.com
13 de Dec, 2017

En Estados Unidos, la mayor parte de los reglamentos relacionados a las corporaciones y entidades comerciales provienen de los diferentes estados. Sin embargo, la mayor excepción a esta regla es el Servicio de Impuestos Internos (IRS, por sus siglas en inglés). El IRS toma decisiones respecto a cómo las diferentes entidades serán tratadas en relación a los impuestos federales. Cuando se trata de impuestos y entidades comerciales, los estados siguen las disposiciones del IRS. Aquí se muestra una explicación básica de los diferentes tipos de estructuras comerciales y las ventajas y desventajas de cada uno.

 

Empresa Unipersonal (Sole Proprietorships)

Esta es la estructura comercial estándar. Si usted tiene una empresa, pero no ha completado ningún documento legal o no tiene ningún socio, usted tiene una empresa unipersonal.

Con este tipo de estructura comercial, se aplican impuestos sobre todas las ganancias según su tipo impositivo personal. Pueden haber limitaciones a los tipos de gastos empresariales que usted puede deducir de sus impuestos.

Además, usted es personalmente responsable por todo lo que hace su empresa. Si alguien demanda a su empresa y gana, puede hacerse de su casa, cuentas bancarias o cualquier otro patrimonio.

Si bien muchas pequeñas empresas comienzan siendo empresas unipersonales, la mayoría de las empresas exitosas se convierten a una estructura comercial diferente lo antes posible debido a los ahorros en impuestos y protección de patrimonio ofrecidos por otras entidades comerciales.

 

Sociedades (Partnerships)

Este tipo de empresa es similar a una empresa unipersonal, excepto que tiene varios dueños. La ley asume que todos los socios son propietarios de partes iguales de la empresa, a menos que exista un contrato por escrito que indique lo contrario. Comúnmente, el IRS y otras autoridades fiscales también asumen que todos los socios comparten las ganancias por igual y aplican impuestos a todos ellos según esto.

Al igual que con la empresa unipersonal, todos los socios son personalmente responsables por todas las deudas y pasivos de la empresa. Esto significa que si uno de sus socios comete un error a nivel empresarial, usted podría quedar imputado personalmente en las consecuencias legales.

 

Corporaciones (Corporations)

Las corporaciones comprenden una estructura comercial formal en la cual los accionistas están protegidos en lo que respecta a las responsabilidades por deudas de la empresa. Los accionistas son dueños de la corporación. Incluso si se trata de una empresa que no cotiza en bolsa, sigue teniendo accionistas.

Cada estado requiere que se efectúen ciertos trámites y se pague un importe antes de que una corporación sea legalmente reconocida. Asimismo, cada año la empresa debe organizar una reunión de accionistas y cumplir con ciertos requerimientos legales para seguir siendo una corporación con todas las de la ley.

Una corporación protege el patrimonio personal del dueño. En la mayoría de los casos, si una corporación es demandada, sólo los bienes controlados por la corporación (no el patrimonio personal de los accionistas) están en juego.

Con fines impositivos, hay dos tipos de corporaciones:

S-Corp

Las corporaciones S son entidades “pass through”. Esto significa que todas las ganancias son “trasladadas” a los accionistas para el cálculo de impuestos. Los accionistas pagan impuestos sobre las ganancias en concepto de renta personal según cuántas acciones tengan. En cualquier momento, una corporación puede elegir pasar de ser una corporación S a una corporación C. Sin embargo, este cambio sólo puede hacerse una vez. Por lo general, no es posible pasar de una corporación C a una corporación S.

               

C-Corp

Las corporaciones C son entidades legales e impositivas separadas. Una corporación C debe presentar su propia declaración de impuestos y pagar un impuesto corporativo sobre la renta. Toda ganancia otorgada a los accionistas normalmente se describe como un dividendo, y sobre ella se aplica una alícuota impositiva de ganancia de capital más baja. Dicho esto, la mayoría de las pequeñas empresas terminan pagando impuestos dos veces al utilizar una entidad del tipo corporación C. A fines impositivos, las corporaciones C generalmente funcionan mejor para empresas más grandes.

Tanto las corporaciones C como las corporaciones S ofrecen el mismo nivel de protección patrimonial.

 

Sociedades de Responsabilidad Limitada (Limited Liability Companies)

Hay varios tipos diferentes de sociedades de responsabilidad limitada. Sin embargo, por lo general funcionan de la misma forma. Los tipos más comunes de sociedades de responsabilidad limitada son:

·         LLC—A los dueños de empresas tipo Limited Liability Company (LLC) se los llama “miembros”. Esta es una entidad tipo “pass through” en lo que respecta a impuestos, y protege el patrimonio de los dueños tal como lo hace una corporación.

·         LLP—A los dueños de empresas tipo Limited Liability Partnership (LLP) se los llama “socios”. Este tipo de empresa no está disponible en todos los estados. Funciona mayormente como una LLC, excepto que está específicamente diseñada para empresas con varios socios.

·         LLPC—Una Sociedad Profesional de Responsabilidad Limitada, o Limited Liability Professional Corporation (LLPC), es utilizada, a veces obligatoriamente, por profesionales como ser abogados y doctores. Este tipo de entidad también es del tipo “pass through” a fines impositivos. Sin embargo, sólo protege a los dueños de responsabilidades ordinarias, pero siguen siendo personalmente responsables por daños y perjuicios que resulten de una mala praxis.

En la mayoría de los estados, la mayor parte de los dueños de pequeñas empresas sacarán el mayor provecho a una LLC. Una LLC les ofrece los mayores beneficios impositivos y además protege sus patrimonios personales de cualquier acreedor de la empresa. Las LLCs también son los tipos de entidades comerciales más flexibles en lo que respecta a estructura y usos.


Antes de decidirse por una estructura comercial debería consultar con un abogado y un contador registrado.

 

BCC Asesores - División corporativa

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11 de diciembre, 2017.

 

 

 

 

 


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