{"id":17043,"date":"2024-11-13T11:54:02","date_gmt":"2024-11-13T19:54:02","guid":{"rendered":"https:\/\/www.sacregcf.org\/y-ahora-que-por-que-las-elecciones-no-cambiaran-inmediatamente-las-leyes-tributarias\/"},"modified":"2026-06-28T19:31:48","modified_gmt":"2026-06-29T02:31:48","slug":"y-ahora-que-por-que-las-elecciones-no-cambiaran-inmediatamente-las-leyes-tributarias","status":"publish","type":"post","link":"https:\/\/www.sacregcf.org\/es\/y-ahora-que-por-que-las-elecciones-no-cambiaran-inmediatamente-las-leyes-tributarias\/","title":{"rendered":"\u00bfY ahora qu\u00e9? Por qu\u00e9 las elecciones no cambiar\u00e1n inmediatamente las leyes tributarias"},"content":{"rendered":"\n
\n
\n

Muchos ojos est\u00e1n puestos en las secuelas de las elecciones en busca de pistas sobre lo que podr\u00eda suceder con las leyes fiscales. De particular inter\u00e9s es la muy analizada<\/a> extinci\u00f3n de la exenci\u00f3n del impuesto sobre el patrimonio, prevista para finales de 2025 a falta de una legislaci\u00f3n interviniente. \u00abA falta de legislaci\u00f3n interviniente\u00bb es la clave, por supuesto. Las elecciones de noviembre de 2024 no cambiar\u00e1n inmediatamente las leyes del impuesto sobre el patrimonio, y es un largo camino de aqu\u00ed para all\u00e1.<\/p>\n\n\n\n

Para empezar, el nuevo Congreso no prestar\u00e1 juramento hasta enero de 2025, y solo despu\u00e9s de que comience la sesi\u00f3n el Congreso iniciar\u00e1 el proceso de reconciliaci\u00f3n presupuestaria que, en \u00faltima instancia, se requiere para realizar cambios en la ley tributaria. El proceso de reconciliaci\u00f3n presupuestaria generalmente comienza cuando el presidente presenta un presupuesto al Congreso. Luego, ambas c\u00e1maras del Congreso aprueban resoluciones presupuestarias con instrucciones de reconciliaci\u00f3n. Luego, los comit\u00e9s redactan proyectos de ley para cumplir con los objetivos presupuestarios, y los comit\u00e9s de presupuesto consolidan los proyectos de ley en un solo proyecto de ley general. Luego, cada c\u00e1mara vota su respectivo proyecto de ley \u00f3mnibus. <\/p>\n\n\n\n

Lo que todo esto significa es que el estatus de la exenci\u00f3n del impuesto sobre el patrimonio todav\u00eda est\u00e1 en el aire. Y esto significa que la planificaci\u00f3n financiera, fiscal y patrimonial va a ser dif\u00edcil durante muchos meses m\u00e1s. Dado que la exenci\u00f3n del impuesto sobre el patrimonio se reducir\u00e1 de 13,61 millones de d\u00f3lares por persona en 2024 a aproximadamente 7 millones de d\u00f3lares por persona el 1 de enero de 2026, hay mucho en juego. \u00bfDeber\u00eda un contribuyente de alto patrimonio neto comenzar a hacer regalos agresivos ahora a miembros de su familia y a un Fondo Asesorado por Donantes<\/a> u otro tipo de fondo en la Fundaci\u00f3n, anticipando que la puesta de sol realmente ocurrir\u00e1? \u00bfO adoptar un enfoque de \u00abesperar y ver\u00bb? <\/p>\n\n\n\n

La planificaci\u00f3n se complica a\u00fan m\u00e1s por los peligros de esperar hasta el \u00faltimo minuto. No solo es dif\u00edcil llevar a cabo un plan patrimonial complejo o un plan de sucesi\u00f3n empresarial r\u00e1pidamente, sino que tambi\u00e9n es arriesgado porque es probable que el IRS est\u00e9 atento a situaciones<\/a> para invocar las doctrinas de transacci\u00f3n escalonada y fideicomiso rec\u00edproco. <\/p>\n\n\n\n

Entonces, \u00bfqu\u00e9 puedes hacer? En primer lugar, si est\u00e1 trabajando con familias con inclinaciones caritativas que se ver\u00edan afectadas por la extinci\u00f3n de la exenci\u00f3n del impuesto sobre el patrimonio, comun\u00edquese con el equipo de la Fundaci\u00f3n de inmediato para comenzar a buscar opciones. Y si no est\u00e1 seguro de si un cliente tiene inclinaciones caritativas, debe preguntarle. Siempre es importante hablar de las donaciones caritativas, y especialmente en este momento cuando hay tanto en juego. <\/p>\n\n\n\n

\u00a1Esperamos tener muchas conversaciones con usted y sus clientes a medida que se desarrollen los desarrollos del impuesto sobre el patrimonio! <\/p>\n\n\n\n

<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Las elecciones de noviembre de 2024 no cambiar\u00e1n inmediatamente las leyes del impuesto sobre el patrimonio, y es un largo camino de aqu\u00ed para all\u00e1.<\/p>\n","protected":false},"author":8,"featured_media":17040,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"tpgb_global_settings":"","_searchwp_excluded":"","_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","_members_access_role":[],"_members_access_error":"","_links_to":"","_links_to_target":""},"categories":[29],"tags":[],"class_list":["post-17043","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informacion-para-asesores"],"acf":[],"yoast_head":"\n\u00bfY ahora qu\u00e9? 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