{"id":5997,"date":"2020-11-16T11:20:20","date_gmt":"2020-11-16T11:20:20","guid":{"rendered":"https:\/\/hillplanet.com\/?p=5997"},"modified":"2022-05-05T13:32:14","modified_gmt":"2022-05-05T13:32:14","slug":"obligaciones-fiscales-delaware","status":"publish","type":"post","link":"https:\/\/hillplanet.com\/en\/obligaciones-fiscales-delaware\/","title":{"rendered":"Delaware Tax Obligations"},"content":{"rendered":"
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BUSINESS<\/h6>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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How to create a company in Delaware?\n<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Did you know that Delaware is the business capital of the US? Google<\/b>, <\/span>Manzana<\/b>, <\/span>Coke <\/b>either <\/span>American Airlines<\/b> are some of the giants\u00a0<\/span>multinationals that already have a Delaware address. But, do you know all the characteristics and obligations that must be met in order to establish your fiscal headquarters in the American state? We tell you here.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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For some time, we have been hearing about the attractiveness of the state of <\/span>Delaware<\/b>. Located to the north of the east coast, between New Jersey and Maryland, the tiny North American state is the second smallest in the country and one of the least populated. With an area similar to that of the Community of Madrid, it has become the <\/span>epicenter of many Spanish start-ups<\/b> and other large companies worldwide. Not just for the <\/span>tax advantages<\/b> you have, but for the <\/span>extreme agility of its mercantile legislation<\/b>.\u00a0<\/span><\/p>

But,<\/span> What obligations and characteristics must you meet in order to establish your fiscal headquarters in the American state?<\/span><\/p>

It is important that you keep the official documentation of your company, such as:<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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  • Filed Articles<\/li>
  • Statement of the Organizer<\/li>
  • Foreign EIN Application<\/li>
  • SS4 Form<\/li>
  • Corporate Bylaws<\/li>
  • EIN Confirmation Letter<\/li><\/ul>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Corporate and Personal Obligations <\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Regarding the obligations of your company, having incorporated it to Delaware, you have <\/span>flexibility<\/b> Regarding certain taxes, such as, for example, the <\/span>Sales tax<\/b>.\u00a0And, it is that, Delaware does not require the collection of said tax nor does it have a link with any state, so that, in no case, should you collect or declare this tax.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    Federal taxes<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    In this case, the<\/span> federal income tax<\/b>s, is currently set to <\/span>21%<\/b> on company profits.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    Personal Taxes<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Anyone who has income from US sources must pay personal taxes. In the case of non-resident foreign companies or individuals, they must present the <\/span>form 1040NR<\/b>.\u00a0<\/span><\/p>

    The percentage to pay on the personal tax return will be determined by the level of income. The ranges in which they are calculated are the following:<\/span><\/p>

    • Revenue from $0 \u2013 $9,525.00 pays 10%<\/span><\/li>
    • Income from $9,529.00 \u2013 $38,700.00 pays 12%<\/span><\/li>
    • Income from $38,701.00 \u2013 $82,500.00 pays 22%<\/span><\/li>
    • Income from $82,501.00 \u2013 $157,500.00 pays 24%<\/span><\/li>
    • Income from $157,501.00 \u2013 $200,000.00 pays 32%<\/span><\/li>
    • Income from $200,001.00 \u2013 $500,000.00 pays 35%<\/span><\/li>
    • Income from $500,001.00 onwards pays 37%<\/span><\/li><\/ul>

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      Any nonresident alien person who forms a new business in the United States must apply for a number <\/span>ITIN<\/b> to the <\/span>I.R.S.<\/b> At least two months before the deadline for filing taxes, this number will allow you to file the declarations with the Treasury Service, additionally, by having your ITIN we can manage the opening of a personal bank account.\u00a0<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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      State of Delaware Annual Report and Franchise Tax<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      All corporations incorporated in the state of Delaware must file a Annual report<\/strong> and pay a franchise tax<\/strong>. Exempt, non-profit national corporations do not pay taxes, but must file an Annual Report.\u00a0<\/span><\/p>

      The Annual Report filing fee for all other national corporations is $50.00<\/strong>, plus the appropriate taxes at the time of filing the Annual Report. Taxes and annual reports must be received no later than on March 1 of each year<\/strong>. The minimum tax is $175.00<\/strong> for corporations using the Authorized Shares method and a minimum tax of $400.00<\/strong> for corporations using the Assumed Par Value Capital Method.\u00a0<\/span><\/p>

      All corporations using either method will have a maximum tax of $200,000<\/strong>, unless you have identified yourself as a large corporate taxpayer, then your tax will be $250.000<\/strong>.<\/span><\/p>

      Taxpayers who owe $5.000<\/strong> or more, pay estimated taxes in quarterly installments:<\/span><\/p>

      • A 40% due June 1<\/span><\/li>
      • A 20% due September 1<\/span><\/li>
      • The rest due on March 1<\/span><\/li><\/ul>

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        The <\/span>penalty fee<\/b> for failure to file a full Annual Report, on or before March 1, is $200 and interest of 1.5% per month is applied to any unpaid tax balance.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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        A registered agent is a person or entity that is designated to accept legal notices and other correspondence for your business on your behalf.\u00a0<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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        Commercial address<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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        It is mandatory to keep a Commercial address<\/strong> for your company. This cannot be a PO. BOX but you can hire a virtual office service, the virtual office service can also vary from one provider to another depending on your requirements.<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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        Business Bank Accounts<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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        you must have one separate business bank account<\/strong>, managing your business finances in a separate account will make it much easier to manage financial transactions, see when bills have been paid, track expenses, and reconcile them with your accounting records.\u00a0<\/span><\/p>

        Setting up a business bank account is easy, each bank has its own requirements, but most will need the <\/span>incorporation documentation from your state<\/b>, such as your organizational items, and the <\/span>EIN<\/b>.\u00a0<\/span><\/p>

        For non-resident foreigners in the United States, we have the management service, which allows us to represent you legally before the banking institution of your choice. It's a hefty initial expense, but it saves money in the long run. The opening of a bank account is done in 3 business days, after contracting the service and the account is completely under your control.\u00a0<\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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        Keep Accounting Records in order<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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        All accounting records must be kept in order from the date you start billing services to your clients, for this purpose we recommend the use of the software <\/span>quickbooks<\/b>, it is synchronized with your payment gateways and maintains an accurate record of your commercial operations. The service subscription goes from $12.50 to $75.00 per month. <\/span><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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        TO SHARE<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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        \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

        We tell you about the obligations that you must fulfill if you want to establish your fiscal headquarters in the American state of Delaware. <\/p>","protected":false},"author":14,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"content-type":"","inline_featured_image":false},"categories":[12,40],"tags":[],"acf":[],"yoast_head":"\nObligaciones fiscales Delaware - Consultora y Agencia de Marketing y Estrategia | Hill Planet<\/title>\n<meta name=\"description\" content=\"publicaciones Obligaciones fiscales Delaware\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hillplanet.com\/en\/obligaciones-fiscales-delaware\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Obligaciones fiscales Delaware - Consultora y Agencia de Marketing y Estrategia | Hill Planet\" \/>\n<meta property=\"og:description\" content=\"publicaciones Obligaciones fiscales Delaware\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hillplanet.com\/en\/obligaciones-fiscales-delaware\/\" \/>\n<meta property=\"og:site_name\" content=\"Consultora y Agencia de Marketing y Estrategia | Hill Planet\" \/>\n<meta property=\"article:published_time\" content=\"2020-11-16T11:20:20+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-05-05T13:32:14+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/hillplanet.com\/wp-content\/uploads\/2020\/11\/Captura-de-pantalla-2020-11-26-a-las-12.00.13-768x303.png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Victoria Batistelli\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/hillplanet.com\/#website\",\"url\":\"https:\/\/hillplanet.com\/\",\"name\":\"Consultora y Agencia de Marketing y Estrategia | Hill Planet\",\"description\":\"Consultora y Agencia de Marketing en Barcelona. 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