{"id":9957,"date":"2024-02-21T10:56:06","date_gmt":"2024-02-21T10:56:06","guid":{"rendered":"https:\/\/www.meplaw.net\/?p=9957"},"modified":"2024-02-21T10:56:06","modified_gmt":"2024-02-21T10:56:06","slug":"u-s-corporate-transparency-act","status":"publish","type":"post","link":"https:\/\/www.meplaw.net\/es\/u-s-corporate-transparency-act\/","title":{"rendered":"U.S. CORPORATE TRANSPARENCY ACT"},"content":{"rendered":"<p><strong>DECLARACI\u00d3N DEL BENEFICIARIO EFECTIVO<\/strong><\/p>\n<p>Con la entrada en vigor del <strong><em>Corporate Transparency Act <\/em><\/strong>(en espa\u00f1ol, Reglamento para la Trasparencia Societaria), a partir del 1 de enero de 2024, las sociedades americanas tienen la obligaci\u00f3n de declarar a sus beneficiarios efectivos mediante un registro ante el Departamento del Tesoro de Estados Unidos.<\/p>\n<p>Promulgado en 2021, el<strong> <em>Corporate Transparency Act<\/em> <\/strong>busca prevenir actividades il\u00edcitas como la evasi\u00f3n fiscal, el blanqueo de capitales y la financiaci\u00f3n del terrorismo. Esto se logra a trav\u00e9s de la recopilaci\u00f3n de informaciones sobre algunos tipos de entidades jur\u00eddicas, ya sean estadounidenses o extranjeras, con autorizaci\u00f3n para operar en los Estados Unidos en el caso de estas \u00faltimas.<\/p>\n<p>Las entidades jur\u00eddicas interesadas (tanto las <em>LLC<\/em> como las <em>Corporation<\/em>) tendr\u00e1n por tanto que cumplimentar un registro, el <em>Beneficial Ownership Information Report<\/em> <em>(&#8220;<strong>BOIR&#8221;<\/strong>)<\/em>, ante la <em>Financial Crimes Enforcement Network (&#8220;FinCEN&#8221;)<\/em> del <em>U.S. Department of Treasury<\/em>, la agencia encargada de la lucha contra la delincuencia financiera.<\/p>\n<h4><strong>Beneficiario Efectivo<\/strong><\/h4>\n<p>El t\u00e9rmino \u201c<strong>beneficiario efectivo<\/strong>\u201d se refiere a cualquier persona f\u00edsica que, directa o indirectamente, ejerza un control substancial sobre una sociedad estadounidense, o que posea o detenga al menos el 25% de las participaciones societarias. En consecuencia, esto implica que las declaraciones deber\u00e1n incluir informaciones sobre los socios y administradores, incluso si son extranjeros.<\/p>\n<p>Las sociedades constituidas antes del 1 de enero de 2024 tendr\u00e1n tiempo hasta el 1 de enero de 2025 para enviar el Registro BOIR. Las sociedades que se constituyan a lo largo del a\u00f1o 2024 dispondr\u00e1n de 90 d\u00edas para cumplir con dicha obligaci\u00f3n. Por \u00faltimo, las sociedades constituidas a partir del 1 de enero de 2025 dispondr\u00e1n de 30 d\u00edas, a contar desde la fecha efectiva de constituci\u00f3n, para depositar el informe BOIR.<\/p>\n<p>Esta nueva obligaci\u00f3n declarativa se aplica a las sociedades cuyos socios y administradores sean ciudadanos o residentes permanentes de los Estados Unidos. Esta obligaci\u00f3n se extiende tambi\u00e9n a los socios y administradores extranjeros, incluso si no son residentes (<em>non-resident aliens<\/em>). La legislaci\u00f3n prev\u00e9 fuertes sanciones administrativas y penales en caso de retraso, ausencia de registro o falsedad en la declaraci\u00f3n.<\/p>\n<p>Teniendo en cuenta el prop\u00f3sito de prevenir los delitos financieros, la creaci\u00f3n del BOIR constituye uno de los pasos m\u00e1s significativos en la recopilaci\u00f3n, a nivel federal, de informaci\u00f3n sobre los accionistas y administradores de empresas que operan en Estados Unidos. La creaci\u00f3n del BOIR significa tambi\u00e9n un importante paso hacia la armonizaci\u00f3n del fragmentado sistema de <em>compliance<\/em> societario, una prerrogativa que, hasta la fecha, ejercitaban los distintos Estados.<\/p>\n<h4>Registro de beneficiarios efectivos<\/h4>\n<p>La introducci\u00f3n del registro de beneficiarios efectivos pretende, por tanto, crear una aut\u00e9ntica base de datos centralizada sobre las empresas estadounidenses, similar a las que existen en muchos pa\u00edses europeos, como por ejemplo Espa\u00f1a. En consecuencia, las empresas y los profesionales que operen o se acerquen al mercado estadounidense tendr\u00e1n que dedicar ahora m\u00e1s atenci\u00f3n a sus actividades de <em>due diligence<\/em> y de evaluaci\u00f3n de riesgos.<\/p>\n<p>Es preciso se\u00f1alar que, como ya ocurre en el caso de las sociedades constituidas en los Estados de Delaware, Nuevo M\u00e9xico o Wyoming, el acceso a la informaci\u00f3n presentada ante la FinCEN no ser\u00e1 p\u00fablico, sino que quedar\u00e1 reservado a las autoridades competentes para la investigaci\u00f3n de posibles delitos financieros.<\/p>\n<p>Ahora bien, la cumplimentaci\u00f3n del registro BOIR, que tambi\u00e9n puede hacerse online, no afecta a todas las empresas estadounidenses. Algunas entidades, nacionales o extranjeras, pueden quedar exentas de esta obligaci\u00f3n. Por tanto, resulta crucial determinar la situaci\u00f3n exacta de la entidad declarante y de los sujetos americanos o extranjeros implicados, ya sean <em>company applicants<\/em> (incluidos los <em>incorporators<\/em>), socios o administradores.<\/p>\n<p>Con un equipo de profesionales jur\u00eddicos y fiscales presente en Estados Unidos, Espa\u00f1a y en m\u00e1s de 25 jurisdicciones en todo el mundo, MEPAMERICA y MEPLAW USA ayudan regularmente a empresas y empresarios espa\u00f1oles en la elaboraci\u00f3n e implementaci\u00f3n de protocolos de <em>due diligence<\/em> y <em>compliance<\/em> societario en los Estados Unidos.<\/p>\n<p>Para obtener m\u00e1s informaci\u00f3n sobre el registro BOIR y sobre c\u00f3mo puede afectar a su negocio, p\u00f3ngase en contacto con nosotros a trav\u00e9s de <a href=\"mailto:desk@mepamerica.net\">desk@mepamerica.net<\/a> y concierte una consulta online o en nuestras oficinas de Valencia, Roma, Nueva York, Fort Lauderdale o Washington D.C.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>DECLARACI\u00d3N DEL BENEFICIARIO EFECTIVO Con la entrada en vigor del Corporate Transparency Act (en espa\u00f1ol, Reglamento para la Trasparencia Societaria), a partir del 1 de enero de 2024, las sociedades americanas tienen la obligaci\u00f3n de declarar a sus beneficiarios efectivos mediante un registro ante el Departamento del Tesoro de Estados Unidos. Promulgado en 2021, el [&hellip;]<\/p>\n","protected":false},"author":45,"featured_media":9958,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[999],"tags":[1065,1066,1067,1063,1064],"class_list":["post-9957","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categorizar","tag-beneficiario-efectivo","tag-boir-es","tag-luca-marco-giraldin-es","tag-regolamento-para-la-trasparencia-societaria","tag-sciedades-americanas"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>U.S. CORPORATE TRANSPARENCY ACT - MEPLAW.NET International Law Firm<\/title>\n<meta name=\"description\" content=\"Con la entrada en vigor del Corporate Transparency Act las sociedades americanas tienen la obligaci\u00f3n de declarar sus beneficiarios efectivos\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.meplaw.net\/es\/u-s-corporate-transparency-act\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"U.S. CORPORATE TRANSPARENCY ACT - 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