{
 "edition": "2026.09",
 "estado": "verificado",
 "checked": "2026-09-14",
 "structures": [
  {
   "id": "llc",
   "name": {
    "es": "LLC en EE. UU.",
    "en": "US LLC"
   },
   "where": {
    "es": "Wyoming / Nuevo México",
    "en": "Wyoming / New Mexico"
   },
   "fx": 1,
   "transparent": true,
   "ct": {
    "type": "none",
    "label": {
     "es": "Impuesto federal: 0 % (sin ETBUS)",
     "en": "Federal tax: 0% (no ETBUS)"
    }
   },
   "wht": 0,
   "how": {
    "es": "Entidad transparente: no paga impuesto federal si no tiene actividad en EE. UU. y su beneficio se considera tuyo el año en que se genera, lo distribuyas o no. Por eso el reparto no cambia nada aquí y por eso es la estructura más barata de mantener.",
    "en": "Look-through entity: it pays no federal tax if it has no US activity, and its profit counts as yours in the year it arises, distributed or not. That is why distribution changes nothing here, and why it is the cheapest structure to run."
   },
   "assume": {
    "es": [
     "Un solo socio no residente, sin ETBUS, con Formulario 5472 presentado cada año.",
     "Todo el beneficio tributa en tu renta personal aunque lo dejes en la cuenta de la LLC."
    ],
    "en": [
     "A single non-resident owner, no ETBUS, Form 5472 filed every year.",
     "All the profit is taxed as your personal income even if left in the LLC's account."
    ]
   },
   "caveat": {
    "es": [
     "Si tu país trata la LLC como opaca (o como residente por dirección efectiva), pasa a tributar como una sociedad local.",
     "Tener empleados, oficina o un agente dependiente en EE. UU. crea ETBUS y el 0 % desaparece.",
     "El 0 % es sobre renta de fuente extranjera. Si la LLC cobra intereses, dividendos o alquileres de un pagador de EE. UU., esa renta pasiva sufre una retención del 30 % (§ 871(a)) aunque no haya ETBUS."
    ],
    "en": [
     "If your country treats the LLC as opaque (or as resident by effective management), it is taxed like a local company.",
     "Employees, an office or a dependent agent in the US create ETBUS and the 0% disappears.",
     "The 0% applies to foreign-source income. If the LLC collects interest, dividends or rent from a US payer, that passive income bears a 30% withholding (§ 871(a)) even without ETBUS."
    ]
   },
   "src": {
    "es": "IRC § 871 y § 6038A; IRS, instrucciones del Form 5472 (foreign-owned disregarded entities).",
    "en": "IRC § 871 and § 6038A; IRS, Form 5472 instructions (foreign-owned disregarded entities)."
   },
   "cur": "USD"
  },
  {
   "id": "ee",
   "name": {
    "es": "OÜ en Estonia",
    "en": "Estonian OÜ"
   },
   "where": {
    "es": "Tallin",
    "en": "Tallinn"
   },
   "fx": 0.86,
   "ct": {
    "type": "onDistributed",
    "rate": 0.22,
    "label": {
     "es": "Impuesto de sociedades 22 % solo sobre lo distribuido",
     "en": "Corporate tax 22% only on distributed profit"
    }
   },
   "wht": 0,
   "how": {
    "es": "No hay impuesto sobre el beneficio retenido: se paga al distribuir, un 22 % del bruto distribuido (22/78 del neto). Reinvertir es gratis fiscalmente; sacar el dinero no.",
    "en": "No tax on retained profit: it is paid on distribution, 22% of the gross distributed (22/78 of the net). Reinvesting is tax-free; taking the money out is not."
   },
   "assume": {
    "es": [
     "Tipo del 22 % en 2025 y 2026 (la subida al 24 % prevista para 2026 se revirtió en diciembre de 2025). Sin retención adicional al socio no residente.",
     "La tasa reducida del 14 % para dividendos regulares desapareció en 2025."
    ],
    "en": [
     "22% rate in 2025 and 2026 (the 24% rise planned for 2026 was reversed in December 2025). No additional withholding for a non-resident owner.",
     "The reduced 14% rate for regular dividends disappeared in 2025."
    ]
   },
   "caveat": {
    "es": [
     "Si diriges la OÜ desde tu país sin sustancia en Estonia, tu país puede considerarla residente.",
     "Estonia exige contabilidad anual y un contacto local; el coste no está en la cifra."
    ],
    "en": [
     "If you manage the OÜ from your country without substance in Estonia, your country may treat it as resident.",
     "Estonia requires annual accounts and a local contact; that cost is not in the figure."
    ]
   },
   "src": {
    "es": "Income Tax Act de Estonia, § 4 y § 50; Estonian Tax and Customs Board, tipos 2025-2026.",
    "en": "Estonian Income Tax Act, § 4 and § 50; Estonian Tax and Customs Board, 2025-2026 rates."
   },
   "cur": "EUR"
  },
  {
   "id": "bg",
   "name": {
    "es": "EOOD en Bulgaria",
    "en": "Bulgarian EOOD"
   },
   "where": {
    "es": "Sofía",
    "en": "Sofia"
   },
   "fx": 0.86,
   "ct": {
    "type": "flat",
    "rate": 0.1,
    "label": {
     "es": "Impuesto de sociedades 10 %",
     "en": "Corporate tax 10%"
    }
   },
   "wht": 0.05,
   "how": {
    "es": "Tipo fijo del 10 % sobre el beneficio y retención del 5 % al repartir dividendos a una persona física (la exención intracomunitaria solo cubre a sociedades de la UE). Dentro de la UE, sin lista negra.",
    "en": "Flat 10% on profit and a 5% withholding when paying dividends to an individual (the intra-EU exemption only covers EU companies). Inside the EU, no blacklist."
   },
   "assume": {
    "es": [
     "10 % sobre todo el beneficio, se distribuya o no; 5 % de retención sobre el dividendo, acreditable en tu país si hay convenio."
    ],
    "en": [
     "10% on all profit, distributed or not; 5% withholding on the dividend, creditable in your country if there is a treaty."
    ]
   },
   "caveat": {
    "es": [
     "Bulgaria exige gestor y contabilidad local; una EOOD dirigida desde fuera sin sustancia es el caso típico de residencia recalificada.",
     "Bulgaria usa el euro desde el 1-ene-2026; no cambia el impuesto."
    ],
    "en": [
     "Bulgaria requires a manager and local accounting; an EOOD managed from abroad without substance is the classic case of recharacterised residence.",
     "Bulgaria has used the euro since 1 Jan 2026; the tax does not change."
    ]
   },
   "src": {
    "es": "Corporate Income Tax Act art. 20; Personal Income Tax Act arts. 38 y 46(3).",
    "en": "Corporate Income Tax Act art. 20; Personal Income Tax Act arts. 38 and 46(3)."
   },
   "cur": "EUR"
  },
  {
   "id": "ae",
   "name": {
    "es": "Free zone en EAU",
    "en": "UAE free zone"
   },
   "where": {
    "es": "Dubái / RAK",
    "en": "Dubai / RAK"
   },
   "fx": 3.67,
   "ct": {
    "type": "none",
    "label": {
     "es": "Impuesto de sociedades 0 % (renta cualificada de zona franca)",
     "en": "Corporate tax 0% (qualifying free zone income)"
    }
   },
   "wht": 0,
   "how": {
    "es": "Una Qualifying Free Zone Person paga 0 % sobre su renta cualificada; la renta no cualificada paga 9 % desde el primer dírham (el umbral de 375.000 AED es del régimen general, no del de zona franca). Sin retención al repartir.",
    "en": "A Qualifying Free Zone Person pays 0% on its qualifying income; non-qualifying income pays 9% from the first dirham (the AED 375,000 threshold belongs to the general regime, not the free zone one). No withholding on distribution."
   },
   "assume": {
    "es": [
     "Toda la renta se considera cualificada (clientes fuera de EAU o en zona franca). Si no lo es, aplica el 9 %.",
     "Sin coste de licencia, visado ni oficina, que son la parte cara."
    ],
    "en": [
     "All income is treated as qualifying (clients outside the UAE or in a free zone). If not, 9% applies.",
     "No licence, visa or office cost, which is the expensive part."
    ]
   },
   "caveat": {
    "es": [
     "Sin sustancia real en Emiratos (oficina, gestión, gasto), tu país de residencia la considera residente o pasiva y la imputa.",
     "Los bancos de EAU son lentos con socios no residentes: la cuenta puede tardar meses."
    ],
    "en": [
     "Without real substance in the UAE (office, management, spending), your residence country treats it as resident or passive and attributes it.",
     "UAE banks are slow with non-resident owners: the account can take months."
    ]
   },
   "src": {
    "es": "Federal Decree-Law 47/2022, arts. 3, 18 y 45; Cabinet Decision 100/2023; Ministerial Decision 229/2025 (actividades cualificadas).",
    "en": "Federal Decree-Law 47/2022, arts. 3, 18 and 45; Cabinet Decision 100/2023; Ministerial Decision 229/2025 (qualifying activities)."
   },
   "cur": "AED"
  },
  {
   "id": "ge",
   "name": {
    "es": "LLC en Georgia",
    "en": "Georgian LLC"
   },
   "where": {
    "es": "Tiflis",
    "en": "Tbilisi"
   },
   "fx": 2.6,
   "ct": {
    "type": "onDistributed",
    "rate": 0.15,
    "label": {
     "es": "Impuesto de sociedades 15 % solo sobre lo distribuido",
     "en": "Corporate tax 15% only on distributed profit"
    }
   },
   "wht": 0.05,
   "how": {
    "es": "Modelo estonio: 15 % del bruto distribuido (15/85 del neto), nada sobre lo retenido, y 5 % de retención sobre el dividendo.",
    "en": "Estonian model: 15% of the gross distributed (15/85 of the net), nothing on retained profit, and 5% withholding on the dividend."
   },
   "assume": {
    "es": [
     "15 % sobre lo distribuido y 5 % de retención; el beneficio retenido no tributa."
    ],
    "en": [
     "15% on distributed profit and 5% withholding; retained profit is not taxed."
    ]
   },
   "caveat": {
    "es": [
     "Georgia está fuera de la UE y de la lista blanca de algunos países: revisa si tu residencia la trata como jurisdicción de baja tributación.",
     "Sustancia: un director local y contabilidad georgiana son lo mínimo."
    ],
    "en": [
     "Georgia is outside the EU and some countries' white lists: check whether your residence treats it as a low-tax jurisdiction.",
     "Substance: a local director and Georgian accounting are the minimum."
    ]
   },
   "src": {
    "es": "Código Tributario de Georgia, arts. 97 y 130.",
    "en": "Tax Code of Georgia, arts. 97 and 130."
   },
   "cur": "GEL"
  },
  {
   "id": "cy",
   "name": {
    "es": "Ltd en Chipre",
    "en": "Cyprus Ltd"
   },
   "where": {
    "es": "Limasol",
    "en": "Limassol"
   },
   "fx": 0.86,
   "ct": {
    "type": "flat",
    "rate": 0.15,
    "label": {
     "es": "Impuesto de sociedades 15 % (desde 2026)",
     "en": "Corporate tax 15% (from 2026)"
    }
   },
   "wht": 0,
   "how": {
    "es": "15 % sobre el beneficio desde el 1-ene-2026 (12,5 % hasta 2025) y sin retención sobre dividendos a socios no residentes (la contribución de defensa solo aplica a residentes domiciliados).",
    "en": "15% on profit from 1 Jan 2026 (12.5% until 2025) and no withholding on dividends to non-resident owners (the defence contribution only applies to domiciled residents)."
   },
   "assume": {
    "es": [
     "15 % sobre todo el beneficio; 0 % de retención al socio no residente.",
     "Reforma fiscal publicada el 31-dic-2025, en vigor desde el 1-ene-2026."
    ],
    "en": [
     "15% on all profit; 0% withholding for the non-resident owner.",
     "Tax reform published on 31 Dec 2025, in force since 1 Jan 2026."
    ]
   },
   "caveat": {
    "es": [
     "Chipre pide dirección efectiva en la isla (consejo con mayoría local) para dar certificado de residencia; sin él, tu país puede reclamar la sociedad."
    ],
    "en": [
     "Cyprus requires effective management on the island (board with a local majority) to issue a residence certificate; without it, your country can claim the company."
    ]
   },
   "src": {
    "es": "Income Tax Law 118(I)/2002, art. 25, modificado por la reforma fiscal de 2026; Special Defence Contribution Law.",
    "en": "Income Tax Law 118(I)/2002, art. 25, as amended by the 2026 tax reform; Special Defence Contribution Law."
   },
   "cur": "EUR"
  },
  {
   "id": "uk",
   "name": {
    "es": "Ltd en Reino Unido",
    "en": "UK Ltd"
   },
   "where": {
    "es": "Londres",
    "en": "London"
   },
   "fx": 0.74,
   "ct": {
    "type": "ukMarginal",
    "label": {
     "es": "Corporation Tax 19 % hasta 50.000 £, 25 % desde 250.000 £",
     "en": "Corporation Tax 19% up to £50,000, 25% from £250,000"
    }
   },
   "wht": 0,
   "how": {
    "es": "Impuesto de sociedades progresivo (19 % para beneficios pequeños, 25 % a partir de 250.000 £, con alivio marginal en medio) y ninguna retención sobre dividendos.",
    "en": "Progressive corporation tax (19% for small profits, 25% from £250,000, marginal relief in between) and no withholding on dividends."
   },
   "assume": {
    "es": [
     "Tipos 2025/26. Sin retención al socio no residente.",
     "Sin ningún beneficio de la sociedad en actividad británica."
    ],
    "en": [
     "2025/26 rates. No withholding for the non-resident owner.",
     "None of the company's profit from UK activity."
    ]
   },
   "caveat": {
    "es": [
     "Companies House publica el nombre del socio: cero privacidad.",
     "Con dirección efectiva fuera del Reino Unido, HMRC puede tratarla como no residente y tu país como residente propia."
    ],
    "en": [
     "Companies House publishes the owner's name: zero privacy.",
     "With effective management outside the UK, HMRC may treat it as non-resident and your country as its own resident."
    ]
   },
   "src": {
    "es": "Corporation Tax Act 2010, Part 3A; HMRC, Corporation Tax rates y marginal relief 2025/26.",
    "en": "Corporation Tax Act 2010, Part 3A; HMRC, Corporation Tax rates and marginal relief 2025/26."
   },
   "cur": "GBP"
  },
  {
   "id": "hk",
   "name": {
    "es": "Ltd en Hong Kong",
    "en": "Hong Kong Ltd"
   },
   "where": {
    "es": "Hong Kong",
    "en": "Hong Kong"
   },
   "fx": 7.84,
   "ct": {
    "type": "progressive",
    "brackets": [
     [
      2000000,
      0.0825
     ],
     [
      1000000000000000,
      0.165
     ]
    ],
    "label": {
     "es": "Profits tax 8,25 % hasta 2 M HKD, 16,5 % después",
     "en": "Profits tax 8.25% up to HKD 2M, 16.5% after"
    }
   },
   "wht": 0,
   "how": {
    "es": "Impuesto sobre beneficios en dos tramos y sin retención sobre dividendos. Es territorial: el beneficio de fuente extranjera puede quedar exento con un offshore claim, que aquí no se aplica.",
    "en": "Two-tier profits tax and no withholding on dividends. It is territorial: foreign-source profit can be exempt with an offshore claim, not applied here."
   },
   "assume": {
    "es": [
     "Toda la renta tributa en Hong Kong (sin offshore claim). Sin retención.",
     "Se asume que es la única entidad del grupo que elige el tipo en dos tramos; las demás pagan 16,5 % desde el primer dólar."
    ],
    "en": [
     "All income is taxed in Hong Kong (no offshore claim). No withholding.",
     "Assumes it is the only entity in the group electing the two-tier rate; the others pay 16.5% from the first dollar."
    ]
   },
   "caveat": {
    "es": [
     "Los bancos de Hong Kong exigen visita y sustancia; sin eso, la sociedad existe pero no opera.",
     "Desde 2023 la exención de renta pasiva del exterior exige sustancia (FSIE); alcanza solo a entidades de grupos multinacionales."
    ],
    "en": [
     "Hong Kong banks require a visit and substance; without that, the company exists but cannot operate.",
     "Since 2023 the foreign passive income exemption requires substance (FSIE); it only reaches entities of multinational groups."
    ]
   },
   "src": {
    "es": "Inland Revenue Ordinance, s. 14 y Schedule 8; IRD, two-tier profits tax rates.",
    "en": "Inland Revenue Ordinance, s. 14 and Schedule 8; IRD, two-tier profits tax rates."
   },
   "cur": "HKD"
  },
  {
   "id": "local",
   "name": {
    "es": "Sociedad en tu país",
    "en": "Company in your country"
   },
   "where": {
    "es": "Tu residencia",
    "en": "Your residence"
   },
   "fx": 1,
   "local": true,
   "ct": {
    "type": "none",
    "label": {
     "es": "",
     "en": ""
    }
   },
   "wht": 0,
   "how": {
    "es": "La comparación honesta: una sociedad de responsabilidad limitada en tu propio país, con su impuesto de sociedades y su tributación del dividendo. Es lo que hace un asesor local por defecto.",
    "en": "The honest comparison: a limited company in your own country, with its corporate tax and its dividend taxation. It is what a local adviser does by default."
   },
   "assume": {
    "es": [
     "Tipo general de sociedades del país, sin regímenes de pequeña empresa ni deducciones.",
     "Todo lo distribuido tributa como dividendo; el sueldo del socio no se modela."
    ],
    "en": [
     "The country's general corporate rate, no small-company regimes or deductions.",
     "Everything distributed is taxed as a dividend; the owner's salary is not modelled."
    ]
   },
   "caveat": {
    "es": [
     "Aquí sí hay seguridad social del administrador en la mayoría de países, y no está en la cifra.",
     "Es la única estructura donde la sustancia no es un problema: estás donde está la empresa."
    ],
    "en": [
     "Here there is director's social security in most countries, and it is not in the figure.",
     "The only structure where substance is not a problem: you are where the company is."
    ]
   },
   "src": {
    "es": "Ley del impuesto de sociedades y del IRPF de cada país.",
    "en": "Each country's corporate and personal income tax law."
   },
   "cur": "USD"
  }
 ],
 "fxDate": "2026-09-14"
}