{"id":36777,"date":"2026-06-19T06:28:04","date_gmt":"2026-06-19T10:28:04","guid":{"rendered":"https:\/\/foodmanpa.com\/?p=36777"},"modified":"2026-06-24T06:26:40","modified_gmt":"2026-06-24T10:26:40","slug":"mesa-de-ayuda-regulatoria-de-fatca-fallos-materiales-y-eventos-de-incumplimiento","status":"publish","type":"post","link":"https:\/\/foodmanpa.com\/es\/mesa-de-ayuda-regulatoria-de-fatca-fallos-materiales-y-eventos-de-incumplimiento\/","title":{"rendered":"Mesa de Ayuda Regulatoria de FATCA \u2014 Fallos Materiales y Eventos de Incumplimiento"},"content":{"rendered":"<p>Fallos materiales definidos por la regulaci\u00f3n FATCA incluyen:<\/p>\n<ul>\n<li>Incumplimiento deliberado o sistem\u00e1tico de reportar cuentas estadounidenses requeridas.<\/li>\n<li>Incumplimiento deliberado de efectuar retenciones sobre pagos passthru cuando sea requerido, depositar los impuestos reternidos y\/o realizar los dep\u00f3sitos de impuestos cuando se hayan efectuado retenciones.<\/li>\n<li>Incumplimiento de reportar cuentas recalcitrantes o FFI no participantes.<\/li>\n<li>Incumplimiento de reportar sanciones relacionadas con PLD\/FT por fallos en la debida diligencia.<\/li>\n<li>Posible obligaci\u00f3n futura ante el IRS que requiera la creaci\u00f3n de una cuenta de reserva.<\/li>\n<\/ul>\n<p>Eventos de Incumplimiento Administrativo bajo FATCA:<\/p>\n<ul>\n<li>Presentar declaraciones informativas con campos faltantes o incompletos (como direcciones de cuentas o N\u00fameros de Identificaci\u00f3n Tributaria (TINs) de EE.UU. faltantes)<\/li>\n<li>Problemas b\u00e1sicos de formato, como utilizar formatos de fecha incorrectos (por ejemplo, 1\/1\/1900) o incluir t\u00e9rminos gen\u00e9ricos (por ejemplo, \u201cbanco\u201d, \u201cautoridades\u201d) en el nombre de la cuenta.<\/li>\n<li>No completar y presentar las certificaciones peri\u00f3\u00f3dicas requeridas (como la Certificaci\u00f3n de Cuentas Preexistentes) dentro del plazo original, siempre que no existan fallas materiales.<\/li>\n<li>Mantener un volumen superior al promedio de cuentas no documentadas o recalcitrantes, siempre que la instituci\u00f3n est\u00e9 cumpliendo activamente con sus procesos requeridos de debida diligencia y retenci\u00f3n.<\/li>\n<li>Retrasos temporales en la transmisi\u00f3n de informaci\u00f3n electr\u00f3nica masiva al IRS que no resulten en deficiencias de gobernanza o de una debida diligencia inadecuada.<\/li>\n<li>No cooperar con una solicitud del IRS para obtener informaci\u00f3n adicional o hacer cualquier declaraci\u00f3n fraudulenta de hechos materiales al IRS.<\/li>\n<\/ul>\n<p> <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fallos materiales definidos por la regulaci\u00f3n FATCA incluyen: Incumplimiento deliberado o sistem\u00e1tico de reportar cuentas estadounidenses requeridas. Incumplimiento deliberado de efectuar retenciones sobre pagos passthru cuando sea requerido, depositar los impuestos reternidos y\/o realizar los dep\u00f3sitos de impuestos cuando se hayan efectuado retenciones. Incumplimiento de reportar cuentas recalcitrantes o FFI no participantes. Incumplimiento de reportar [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[55],"tags":[],"media_type":[302],"insight_topic":[258,274,266,261,273],"insight_for":[298],"class_list":["post-36777","post","type-post","status-publish","format-standard","hentry","category-uncategorized-es","media_type-case-study","insight_topic-asesoria-en-riesgo-regulatorio","insight_topic-cumplimiento-y-consultoria-tributaria-compleja","insight_topic-examenes-regulatorios-y-remediacion","insight_topic-fatca","insight_topic-interpretacion-regulatoria-y-orientacion-especializada","insight_for-instituciones-financieras"],"acf":{"author_name":"","author_name_source":{"label":"Author Name","type":"text","formatted_value":""},"detail_banner_image":false,"detail_banner_image_source":{"label":"Detail Banner Image","type":"image","formatted_value":false}},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.3 (Yoast SEO v28.3) - 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