{"id":243851,"date":"2024-11-27T14:09:36","date_gmt":"2024-11-27T14:09:36","guid":{"rendered":"https:\/\/jhtaxlaw.com\/descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi\/"},"modified":"2024-11-27T14:20:05","modified_gmt":"2024-11-27T14:20:05","slug":"descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi","status":"publish","type":"post","link":"https:\/\/jhtaxlaw.com\/es\/descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi\/","title":{"rendered":"Descifrando el Informe BOI: TIN de entidades disregarded"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; theme_builder_area=&#8221;post_content&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_column _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243; theme_builder_area=&#8221;post_content&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; theme_builder_area=&#8221;post_content&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p>En nuestra serie en curso sobre la declaraci\u00f3n del n\u00famero de identificaci\u00f3n fiscal (TIN), hoy nos centramos en una cuesti\u00f3n fundamental para los profesionales de la fiscalidad: <strong>\u00bfQu\u00e9 tipo de n\u00famero de identificaci\u00f3n fiscal (TIN) debe declarar una entidad disregarded?<\/strong><\/p>\n<p><strong>Consideraciones clave para las entidades disregarded<\/strong><\/p>\n<p>A efectos fiscales en EE.UU., una entidad disregarded no se considera independiente de su propietario. En su lugar, sus ingresos y deducciones se declaran en la declaraci\u00f3n de la renta federal del propietario. A pesar de esta clasificaci\u00f3n fiscal, las entidades no declaradas deben informar a la FinCEN si est\u00e1n clasificadas como empresas declarantes en virtud de la Ley de Transparencia Corporativa (CTA).  <\/p>\n<p>Al presentar un informe BOI, las entidades disregarded deben facilitar un TIN si se ha emitido. Los tipos de NIF aceptables son: <\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>N\u00famero de Identificaci\u00f3n Patronal (EIN).<\/li>\n<li>N\u00famero de la Seguridad Social (NSS).<\/li>\n<li>N\u00famero de Identificaci\u00f3n Fiscal Individual (ITIN).<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p>Si una <strong>empresa declarante extranjera<\/strong> carece de un TIN emitido en EE.UU., debe declarar el n\u00famero de identificaci\u00f3n fiscal proporcionado por su jurisdicci\u00f3n extranjera junto con el nombre de la jurisdicci\u00f3n.<\/p>\n<p><strong>Escenarios de notificaci\u00f3n del TIN<\/strong><\/p>\n<p>Las entidades excluidas declaran los TIN en funci\u00f3n de su estructura de propiedad \u00fanica:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>Entidad con EIN<\/strong> propio:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">Si la entidad excluida tiene un EIN, debe comunicarlo. La obtenci\u00f3n de un nuevo EIN no es obligatoria \u00fanicamente para el cumplimiento de la obligaci\u00f3n de declarar si se dispone de otro TIN v\u00e1lido, seg\u00fan la FAQ F.13. <\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>Entidad unipersonal con SSN o ITIN<\/strong>:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">Si es propiedad de una persona f\u00edsica con un SSN o ITIN, la entidad puede declarar el SSN o ITIN del propietario como su TIN.<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>Entidad propiedad de una entidad estadounidense con EIN:<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">Si es propiedad de una entidad radicada en EE.UU. con un EIN, la entidad disregarded puede declarar el EIN de la entidad propietaria.<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>Propiedad en cadena de entidades disregarded<\/strong>:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">Si es propiedad de otra entidad disregarded o de una cadena de entidades disregarded, la entidad declarante puede utilizar el TIN del primer propietario de la cadena con un TIN v\u00e1lido.<\/p>\n<p><strong> <\/strong><\/p>\n<p><strong>PERO&#8230; \u00bfQu\u00e9 ocurre si una entidad no considerada estadounidense no tiene EIN y su \u00fanico socio es una persona f\u00edsica extranjera sin TIN?<\/strong><\/p>\n<p><strong> <\/strong>A primera vista, podr\u00eda parecer posible informar de un n\u00famero de identificaci\u00f3n fiscal extranjero seg\u00fan <a href=\"https:\/\/www.fincen.gov\/boi-faqs\">la FAQ F.13<\/a>, pero la normativa dice lo contrario.<\/p>\n<p>La normativa final abord\u00f3 espec\u00edficamente esta cuesti\u00f3n y estableci\u00f3 que las empresas declarantes nacionales deben proporcionar un NIE. El FinCEN revis\u00f3 los comentarios sobre la normativa y declar\u00f3 que &#8220;la mayor\u00eda de las empresas declarantes de EE.UU. tienen o pueden obtener r\u00e1pidamente un NIF&#8221;. Esto da lugar a que una entidad no considerada nacional sin NIE, deba obtener uno para presentar el informe BOI cuando su propietario extranjero no tenga un n\u00famero de la Seguridad Social o un NIE. Para <span style=\"text-decoration: underline;\"><strong>extranjeras<\/strong> <strong>empresas declarantes<\/strong><\/span> que no tienen NIE, la normativa permite utilizar un n\u00famero de identificaci\u00f3n fiscal extranjero.    <\/p>\n<p>El escenario t\u00edpico ser\u00eda un caso en el que una LLC unipersonal constituida en Delaware es propiedad de una Sociedad An\u00f3nima mexicana. La LLC no tiene EIN. En ese caso, la LLC debe obtener un EIN para presentar el informe BOI. La LLC no podr\u00e1 utilizar el n\u00famero de identificaci\u00f3n fiscal extranjero del beneficiario efectivo extranjero.     <\/p>\n<p> <strong>Relevancia para los profesionales fiscales<\/strong><\/p>\n<p>La identificaci\u00f3n adecuada del TIN correcto para la declaraci\u00f3n BOI garantiza el cumplimiento de los requisitos de FinCEN, al tiempo que se ajusta a la normativa del IRS. Los profesionales fiscales, sobre todo los que asesoran a LLC o entidades extranjeras, deben evaluar la estructura de propiedad de cada entidad para determinar el TIN adecuado y ayudar a los clientes a cumplir la normativa evitando el riesgo de sanciones. <\/p>\n<p><a href=\"#_ftnref1\" name=\"_ftn1\"><span><\/span><\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00bfQu\u00e9 tipo de n\u00famero de identificaci\u00f3n fiscal (TIN) debe declarar una entidad disregarded?<\/p>\n","protected":false},"author":4,"featured_media":242166,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","inline_featured_image":false,"footnotes":""},"categories":[53],"tags":[],"class_list":["post-243851","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informe-boi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Descifrando el Informe BOI: TIN de entidades disregarded - JH Law PLLC<\/title>\n<meta name=\"description\" content=\"\u00bfQu\u00e9 tipo de n\u00famero de identificaci\u00f3n fiscal (TIN) debe declarar una entidad &quot;disregarded&quot; o inexistente?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/jhtaxlaw.com\/es\/descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Descifrando el Informe BOI: TIN de entidades disregarded - JH Law PLLC\" \/>\n<meta property=\"og:description\" content=\"\u00bfQu\u00e9 tipo de n\u00famero de identificaci\u00f3n fiscal (TIN) debe declarar una entidad &quot;disregarded&quot; o inexistente?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/jhtaxlaw.com\/es\/descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi\/\" \/>\n<meta property=\"og:site_name\" content=\"JH Law PLLC\" \/>\n<meta property=\"article:published_time\" content=\"2024-11-27T14:09:36+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-11-27T14:20:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/jhtaxlaw.com\/wp-content\/uploads\/2024\/02\/vista-lateral-ordenada-superficie-colorida.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"2000\" \/>\n\t<meta property=\"og:image:height\" content=\"1333\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"JH | News tax insight\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"JH | News tax insight\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/jhtaxlaw.com\\\/es\\\/descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/jhtaxlaw.com\\\/es\\\/descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi\\\/\"},\"author\":{\"name\":\"JH | News tax insight\",\"@id\":\"https:\\\/\\\/jhtaxlaw.com\\\/es\\\/#\\\/schema\\\/person\\\/2701e4faa1e6f97b03fd366ede9f3ff9\"},\"headline\":\"Descifrando el Informe BOI: TIN de entidades disregarded\",\"datePublished\":\"2024-11-27T14:09:36+00:00\",\"dateModified\":\"2024-11-27T14:20:05+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/jhtaxlaw.com\\\/es\\\/descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi\\\/\"},\"wordCount\":741,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/jhtaxlaw.com\\\/es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/jhtaxlaw.com\\\/es\\\/descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/jhtaxlaw.com\\\/wp-content\\\/uploads\\\/2024\\\/02\\\/vista-lateral-ordenada-superficie-colorida.webp\",\"articleSection\":[\"Informe BOI\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/jhtaxlaw.com\\\/es\\\/descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/jhtaxlaw.com\\\/es\\\/descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi\\\/\",\"url\":\"https:\\\/\\\/jhtaxlaw.com\\\/es\\\/descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi\\\/\",\"name\":\"Descifrando el Informe BOI: TIN de entidades disregarded - JH Law PLLC\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/jhtaxlaw.com\\\/es\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/jhtaxlaw.com\\\/es\\\/descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/jhtaxlaw.com\\\/es\\\/descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/jhtaxlaw.com\\\/wp-content\\\/uploads\\\/2024\\\/02\\\/vista-lateral-ordenada-superficie-colorida.webp\",\"datePublished\":\"2024-11-27T14:09:36+00:00\",\"dateModified\":\"2024-11-27T14:20:05+00:00\",\"description\":\"\u00bfQu\u00e9 tipo de n\u00famero de identificaci\u00f3n fiscal (TIN) debe declarar una entidad \\\"disregarded\\\" o inexistente?\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/jhtaxlaw.com\\\/es\\\/descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/jhtaxlaw.com\\\/es\\\/descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/jhtaxlaw.com\\\/es\\\/descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi\\\/#primaryimage\",\"url\":\"https:\\\/\\\/jhtaxlaw.com\\\/wp-content\\\/uploads\\\/2024\\\/02\\\/vista-lateral-ordenada-superficie-colorida.webp\",\"contentUrl\":\"https:\\\/\\\/jhtaxlaw.com\\\/wp-content\\\/uploads\\\/2024\\\/02\\\/vista-lateral-ordenada-superficie-colorida.webp\",\"width\":2000,\"height\":1333,\"caption\":\"What type of tax identification number (TIN) should be reported by a disregarded entity?\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/jhtaxlaw.com\\\/es\\\/descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/jhtaxlaw.com\\\/es\\\/inicio-jh-abogado-fiscal\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Descifrando el Informe BOI: TIN de entidades disregarded\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/jhtaxlaw.com\\\/es\\\/#website\",\"url\":\"https:\\\/\\\/jhtaxlaw.com\\\/es\\\/\",\"name\":\"JH Law PLLC\",\"description\":\"Fernando Juarez Hern\u00e1dez, Tax Attorney\",\"publisher\":{\"@id\":\"https:\\\/\\\/jhtaxlaw.com\\\/es\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/jhtaxlaw.com\\\/es\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/jhtaxlaw.com\\\/es\\\/#organization\",\"name\":\"JH Law PLLC\",\"url\":\"https:\\\/\\\/jhtaxlaw.com\\\/es\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/jhtaxlaw.com\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/jhtaxlaw.com\\\/wp-content\\\/uploads\\\/2024\\\/01\\\/LOGOHJ-NEGRO-1.png\",\"contentUrl\":\"https:\\\/\\\/jhtaxlaw.com\\\/wp-content\\\/uploads\\\/2024\\\/01\\\/LOGOHJ-NEGRO-1.png\",\"width\":1000,\"height\":270,\"caption\":\"JH Law PLLC\"},\"image\":{\"@id\":\"https:\\\/\\\/jhtaxlaw.com\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/jhtaxlaw.com\\\/es\\\/#\\\/schema\\\/person\\\/2701e4faa1e6f97b03fd366ede9f3ff9\",\"name\":\"JH | News tax insight\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/752e7dff613ef5ff1f79028590665c7385b87335c1d5b40e237177c79880026d?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/752e7dff613ef5ff1f79028590665c7385b87335c1d5b40e237177c79880026d?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/752e7dff613ef5ff1f79028590665c7385b87335c1d5b40e237177c79880026d?s=96&d=mm&r=g\",\"caption\":\"JH | News tax insight\"},\"sameAs\":[\"http:\\\/\\\/jhtaxlaw.com\"],\"url\":\"https:\\\/\\\/jhtaxlaw.com\\\/es\\\/author\\\/jhnews\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Descifrando el Informe BOI: TIN de entidades disregarded - JH Law PLLC","description":"\u00bfQu\u00e9 tipo de n\u00famero de identificaci\u00f3n fiscal (TIN) debe declarar una entidad \"disregarded\" o inexistente?","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/jhtaxlaw.com\/es\/descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi\/","og_locale":"es_ES","og_type":"article","og_title":"Descifrando el Informe BOI: TIN de entidades disregarded - JH Law PLLC","og_description":"\u00bfQu\u00e9 tipo de n\u00famero de identificaci\u00f3n fiscal (TIN) debe declarar una entidad \"disregarded\" o inexistente?","og_url":"https:\/\/jhtaxlaw.com\/es\/descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi\/","og_site_name":"JH Law PLLC","article_published_time":"2024-11-27T14:09:36+00:00","article_modified_time":"2024-11-27T14:20:05+00:00","og_image":[{"width":2000,"height":1333,"url":"https:\/\/jhtaxlaw.com\/wp-content\/uploads\/2024\/02\/vista-lateral-ordenada-superficie-colorida.webp","type":"image\/webp"}],"author":"JH | News tax insight","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"JH | News tax insight","Tiempo de lectura":"3 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/jhtaxlaw.com\/es\/descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi\/#article","isPartOf":{"@id":"https:\/\/jhtaxlaw.com\/es\/descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi\/"},"author":{"name":"JH | News tax insight","@id":"https:\/\/jhtaxlaw.com\/es\/#\/schema\/person\/2701e4faa1e6f97b03fd366ede9f3ff9"},"headline":"Descifrando el Informe BOI: TIN de entidades disregarded","datePublished":"2024-11-27T14:09:36+00:00","dateModified":"2024-11-27T14:20:05+00:00","mainEntityOfPage":{"@id":"https:\/\/jhtaxlaw.com\/es\/descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi\/"},"wordCount":741,"commentCount":0,"publisher":{"@id":"https:\/\/jhtaxlaw.com\/es\/#organization"},"image":{"@id":"https:\/\/jhtaxlaw.com\/es\/descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi\/#primaryimage"},"thumbnailUrl":"https:\/\/jhtaxlaw.com\/wp-content\/uploads\/2024\/02\/vista-lateral-ordenada-superficie-colorida.webp","articleSection":["Informe BOI"],"inLanguage":"es","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/jhtaxlaw.com\/es\/descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/jhtaxlaw.com\/es\/descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi\/","url":"https:\/\/jhtaxlaw.com\/es\/descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi\/","name":"Descifrando el Informe BOI: TIN de entidades disregarded - JH Law PLLC","isPartOf":{"@id":"https:\/\/jhtaxlaw.com\/es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/jhtaxlaw.com\/es\/descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi\/#primaryimage"},"image":{"@id":"https:\/\/jhtaxlaw.com\/es\/descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi\/#primaryimage"},"thumbnailUrl":"https:\/\/jhtaxlaw.com\/wp-content\/uploads\/2024\/02\/vista-lateral-ordenada-superficie-colorida.webp","datePublished":"2024-11-27T14:09:36+00:00","dateModified":"2024-11-27T14:20:05+00:00","description":"\u00bfQu\u00e9 tipo de n\u00famero de identificaci\u00f3n fiscal (TIN) debe declarar una entidad \"disregarded\" o inexistente?","breadcrumb":{"@id":"https:\/\/jhtaxlaw.com\/es\/descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/jhtaxlaw.com\/es\/descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/jhtaxlaw.com\/es\/descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi\/#primaryimage","url":"https:\/\/jhtaxlaw.com\/wp-content\/uploads\/2024\/02\/vista-lateral-ordenada-superficie-colorida.webp","contentUrl":"https:\/\/jhtaxlaw.com\/wp-content\/uploads\/2024\/02\/vista-lateral-ordenada-superficie-colorida.webp","width":2000,"height":1333,"caption":"What type of tax identification number (TIN) should be reported by a disregarded entity?"},{"@type":"BreadcrumbList","@id":"https:\/\/jhtaxlaw.com\/es\/descifrando-el-informe-boi-tin-de-entidades-disregarded-en-los-informes-boi\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/jhtaxlaw.com\/es\/inicio-jh-abogado-fiscal\/"},{"@type":"ListItem","position":2,"name":"Descifrando el Informe BOI: TIN de entidades disregarded"}]},{"@type":"WebSite","@id":"https:\/\/jhtaxlaw.com\/es\/#website","url":"https:\/\/jhtaxlaw.com\/es\/","name":"JH Law PLLC","description":"Fernando Juarez Hern\u00e1dez, Tax Attorney","publisher":{"@id":"https:\/\/jhtaxlaw.com\/es\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/jhtaxlaw.com\/es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/jhtaxlaw.com\/es\/#organization","name":"JH Law PLLC","url":"https:\/\/jhtaxlaw.com\/es\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/jhtaxlaw.com\/es\/#\/schema\/logo\/image\/","url":"https:\/\/jhtaxlaw.com\/wp-content\/uploads\/2024\/01\/LOGOHJ-NEGRO-1.png","contentUrl":"https:\/\/jhtaxlaw.com\/wp-content\/uploads\/2024\/01\/LOGOHJ-NEGRO-1.png","width":1000,"height":270,"caption":"JH Law PLLC"},"image":{"@id":"https:\/\/jhtaxlaw.com\/es\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/jhtaxlaw.com\/es\/#\/schema\/person\/2701e4faa1e6f97b03fd366ede9f3ff9","name":"JH | News tax insight","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/secure.gravatar.com\/avatar\/752e7dff613ef5ff1f79028590665c7385b87335c1d5b40e237177c79880026d?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/752e7dff613ef5ff1f79028590665c7385b87335c1d5b40e237177c79880026d?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/752e7dff613ef5ff1f79028590665c7385b87335c1d5b40e237177c79880026d?s=96&d=mm&r=g","caption":"JH | News tax insight"},"sameAs":["http:\/\/jhtaxlaw.com"],"url":"https:\/\/jhtaxlaw.com\/es\/author\/jhnews\/"}]}},"_links":{"self":[{"href":"https:\/\/jhtaxlaw.com\/es\/wp-json\/wp\/v2\/posts\/243851","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jhtaxlaw.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jhtaxlaw.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jhtaxlaw.com\/es\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/jhtaxlaw.com\/es\/wp-json\/wp\/v2\/comments?post=243851"}],"version-history":[{"count":4,"href":"https:\/\/jhtaxlaw.com\/es\/wp-json\/wp\/v2\/posts\/243851\/revisions"}],"predecessor-version":[{"id":243857,"href":"https:\/\/jhtaxlaw.com\/es\/wp-json\/wp\/v2\/posts\/243851\/revisions\/243857"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jhtaxlaw.com\/es\/wp-json\/wp\/v2\/media\/242166"}],"wp:attachment":[{"href":"https:\/\/jhtaxlaw.com\/es\/wp-json\/wp\/v2\/media?parent=243851"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jhtaxlaw.com\/es\/wp-json\/wp\/v2\/categories?post=243851"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jhtaxlaw.com\/es\/wp-json\/wp\/v2\/tags?post=243851"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}