FIRPTA ?
DECRETO TRIBUTARIO PARA VENTAS DE BIENES RAÍCES A EXTRANJEROS ¿Cuáles son los requisitos de retención cuando el vendedor no es ni ciudadano ni residente de los Estados Unidos?
¿El comprador tiene planes definitivos de usar la propiedad como su residencia?
NO
La ley exige que el comprador retenga el 15%.
SÍ NOTA: Si el vendedor cree que reúne los requisitos para un Certificado de Retención de la Dirección Recaudadora de Impuestos [por sus siglas en inglés IRS], debe contactar a un contador o abogado para presentar una solicitud 8288-B para obtener la decisión de la IRS de que debe una cantidad menor.
¿Cuál es el precio de venta?
$300,000 o menos Llene el formulario de exención fiscal para el comprador de una residencia de $300,000.
Más de $300,000 pero no más de $1 millón
Más de $1 millón La ley exige que el comprador retenga el 15%.
La ley exige que el comprador retenga el 10%.
*El comprador o un miembro de su familia debe residir en la propiedad por lo menos el 50% del tiempo que la ocupa cualquier persona durante cada uno de los dos períodos de 12 meses posteriores a la fecha de transferencia. Al contar los días en que se usa la propiedad, no se cuentan los días que está desocupada.
La información que contiene la presente es únicamente con fines informativos y no debe tomarse como consejo legal o financiero. Consulte con su abogado o contador antes de comenzar cualquier transacción.
For more information please contact your First American representative.
w w w.fi rs tam . c o m First American Title Insurance Company, and the operating divisions thereof, make no express or implied warranty respecting the information presented and assume no responsibility for errors or omissions. First American, the eagle logo, First American Title, and firstam.com are registered trademarks or trademarks of First American Financial Corporation and/or its affiliates.
01111080316 SPANISH
©2022 First American Financial Corporation and/or its affiliates. All rights reserved. NYSE: FAF
FIRPTA ?
F O R E I G N I N V E S T M E N T I N R E A L P R O P E R T Y TA X A C T What are the withholding requirements when a seller is not a U.S. Citizen or U.S. Resident?
Does the buyer have definite plans to use the property as his residence*?
NO
Buyer is required by law to withhold 15%.
YES
NOTE: If the seller believes she may be eligible for an IRS Withholding Certificate, she should contact a CPA or tax attorney regarding application form 8288-B in order to obtain a determination from the IRS whether a lesser amount is due.
What is the sales price?
$300,000 or less Complete buyer’s declaration for $300,000 residence exemption form.
More than $300,000 but not more than $1 Million
More than $1 Million Buyer is required by law to withhold 15%.
Buyer is required by law to withhold 10%.
*The buyer or a member of their 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.
The information contained herein is for general information only and should not be relied upon for tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors before engaging in any transaction.
For more information please contact your First American representative.
w w w.fi rs tam . c o m First American Title Insurance Company, and the operating divisions thereof, make no express or implied warranty respecting the information presented and assume no responsibility for errors or omissions. First American, the eagle logo, First American Title, and firstam.com are registered trademarks or trademarks of First American Financial Corporation and/or its affiliates.
01109000216
©2022 First American Financial Corporation and/or its affiliates. All rights reserved. NYSE: FAF