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¿Qué son los recortes de impuestos?

Written by a TurboTax Expert • Reviewed by Miguel Burgos, CPA

Updated for Tax Year 2022 • January 3, 2023 7:12 PM
OVERVIEW

Los recortes de impuestos son los cambios en la legislación tributaria que disminuyen la cantidad de impuestos que debes pagar.

 

Para información sobre el tercer paquete de estímulo en respuesta al coronavirus, lee el artículo “Plan de Rescate Estadounidense: qué significa para ti y el tercer cheque de estímulo” en nuestro blog.

 

 

Manos sosteniendo un frasco de efectivo

Cambios a los impuestos

El término "recortes de impuestos" puede parecer un poco confuso, porque es un término amplio que cubre una amplia gama de situaciones que dan lugar a un menor importe del impuesto recaudado por el gobierno. Lo único que todos los recortes de impuestos tienen en común es que modifican una ley tributaria preexistente o implementan una nueva que reduce efectivamente la cantidad de impuestos que tienes que pagar.

Reducción de las tasas tributarias

Un impuesto común que ha recortado el Congreso de EE. UU. y el cual varios gobiernos estatales ofrecen periódicamente es una reducción de las tasas de impuestos. Este recorte es muy amplio, ya que, al reducir los impuestos sobre el ingreso, todos los contribuyentes se beneficiarán de forma automática.

Por ejemplo, en el 2022 la tasa de impuestos más baja que cobra el gobierno de Estados Unidos es de 10%. Si esto cambia el año siguiente para llegar a un 8 %, entonces el Congreso habría emitido un recorte de impuestos. Para ilustrarlo, supongamos que declaras como contribuyente soltero y tienes $8,000 de ingresos sujetos a impuestos. Utilizando la tasa del 10%, tendrás que pagar $800 en impuestos. Sin embargo, después de esta reducción de impuestos, sólo pagarías $640.

Recortes de impuestos temporales

En algunos casos, los gobiernos reducen los impuestos durante un período de tiempo específico para estimular la economía con un recorte de impuestos que desaparece en el siguiente año tributario.

Un ejemplo perfecto es la reducción temporal de la tasa de impuestos del Seguro Social del 6.2 % al 4.2 % durante el año tributario 2012. Sin embargo, en el 2013, y años posteriores la tasa volvió al 6.2 %. Del mismo modo, en el 2009 el Congreso permitió que los que recibían la compensación por desempleo excluyeran los primeros $2,400 de su ingreso sujeto a impuestos. A partir del 2011, esta exclusión de $2,400 ya no está disponible y desde entonces tienes que reportar el 100% de tu compensación por desempleo en tu declaración de impuestos.

Expansión de las escalas tributarias

La mayoría de los gobiernos que cobran un impuesto sobre el ingreso utilizan un sistema de impuestos progresivo. Es decir, usan diferentes tasas de impuestos según las escalas aplicables a cada cantidad de ingreso. En lugar de realizar un recorte de impuestos con una reducción en las tasas de impuestos, se puede obtener un resultado similar si la escala de ingresos sujetos a las tasas impositivas más bajas aumenta.

Por ejemplo, en 2021, el IRS impuso una tasa del 10% sobre los primeros $9,950 de ingreso si declarabas como soltero.  Para el 2022 la escala del 10 % aumenta a tus primeros $10,275 de ingreso tributable. Este recorte de impuestos te puede ahorrar una cantidad significativa de dinero, ya que una menor porción de tus ingresos estará sujeta al impuesto en las escalas más altas.

Aumento de los límites de deducciones

La mayoría de las deducciones que puedes pedir tienen limitaciones en la cantidad que puedes deducir o en cuanto al ingreso máximo que puedes ganar para tener derecho a reclamarlo.

Por ejemplo, cuando detallas tus deducciones, puedes incluir la porción de los gastos médicos que excedan un total de 7.5 % de tu ingreso bruto ajustado (AGI, por las siglas en inglés) para el 2022. Sin embargo, si el Congreso alguna vez decide reducir esta limitación al AGI o la elimina por completo, esto será un recorte de impuestos, ya que el resultado final será que pagarás menos impuestos al poder reclamar una deducción mayor.

Deja que un experto bilingüe se ocupe de la declaración de impuestos por ti, de principio a fin, con TurboTax Live Full Service. O puedes preparar tu declaración correctamente acompañado por expertos bilingües con TurboTax Live Assisted. Presenta tus impuestos con confianza con TurboTax. Solo responde unas preguntas simples, y te guiaremos en todo el proceso para presentar tu declaración de impuestos con confianza. Cualquiera que sea la forma que elijas, obtén el máximo reembolso, garantizado.

Tus impuestos bien hechos con TurboTax en Español y expertos bilingües a tu alcance

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