{"id":61203,"date":"2024-04-01T12:54:17","date_gmt":"2024-04-01T17:54:17","guid":{"rendered":"https:\/\/www.kansascommerce.gov\/?post_type=program&#038;p=61203"},"modified":"2025-10-17T11:00:45","modified_gmt":"2025-10-17T16:00:45","slug":"hpip-tax-credit-transfers","status":"publish","type":"program","link":"https:\/\/www.kansascommerce.gov\/es\/program\/business-incentives-and-services\/hpip\/hpip-tax-credit-transfers\/","title":{"rendered":"Transferencias de cr\u00e9ditos fiscales HPIP"},"content":{"rendered":"<div class=\"hero-block hero-block--simple\" >\n\n        <div class=\"breadcrumb_wrapper\">\n                                                <a href=\"https:\/\/www.kansascommerce.gov\/es\/\">Inicio<\/a> \/\n                                                                <a href=\"https:\/\/www.kansascommerce.gov\/es\/programs-services\/\">Programas y servicios<\/a> \/\n                                                                <a href=\"https:\/\/www.kansascommerce.gov\/es\/program\/business-incentives-and-services\/hpip\/\">Programa de Incentivos de Alto Rendimiento (HPIP)<\/a> \/\n                                                                <span>Transferencias de cr\u00e9ditos fiscales HPIP<\/span>\n                                    <\/div>\n\n        <div class=\"container h-100\">\n            <div class=\"row align-items-center h-100\">\n                <div class=\"col-12 content\">\n                    <div>\n\n<h1 class=\"wp-block-heading\" id=\"h-high-performance-incentive-program\">Transferencias de cr\u00e9ditos fiscales HPIP<\/h1>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"h-tax-incentives-for-high-performing-companies\">Durante la Sesi\u00f3n Legislativa de 2021, el Proyecto de Ley 65 del Senado fue aprobado y firmado por el Gobernador Kelly. Esta legislaci\u00f3n permitir\u00e1 a una empresa certificada HPIP transferir cr\u00e9ditos fiscales HPIP, bajo ciertas condiciones, a otra entidad o individuo.<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<\/div>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n    \n\n    <div class=\"container\">            <div class=\"wrapper-block\" style=\"                                                                                                                                    \">\n        \n\n<h3 class=\"wp-block-heading\" id=\"h-who-qualifies\">Requisitos generales para la transferencia de cr\u00e9ditos fiscales HPIP<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La empresa debe estar certificada HPIP para el ejercicio fiscal que genera cr\u00e9ditos fiscales HPIP.<\/li>\n\n\n\n<li>Para los proyectos puestos en servicio a partir del 1 de enero de 2021, el contribuyente podr\u00e1 vender o transferir hasta 50% del cr\u00e9dito fiscal permitido.<\/li>\n\n\n\n<li>El contribuyente puede vender o realizar una transferencia a uno o m\u00e1s cesionarios, pero el total de todas las transferencias no superar\u00e1 50% del cr\u00e9dito fiscal HPIP del contribuyente.<\/li>\n\n\n\n<li>Una empresa certificada HPIP puede solicitar hasta dos transferencias de cr\u00e9ditos fiscales HPIP elegibles dentro de un mismo ejercicio fiscal.&nbsp;<\/li>\n\n\n\n<li>The portion of HPIP tax credits generated in the tax year that are eligible for transfer (50%) may not be carried forward to subsequent tax years for a future transfer. For example, if a calendar year taxpayer with $2,000,000 in HPIP tax credits generated, could transfer up to 50% or $1,000,000 of&nbsp; tax credits.&nbsp; If they only transfer $700,000 to a third party, the remaining $300,000 may not be transferred in any subsequent tax year.&nbsp;<\/li>\n\n\n\n<li>El cr\u00e9dito puede transferirse a cualquier persona o entidad y se solicitar\u00e1 en el a\u00f1o en que se transfiri\u00f3 el cr\u00e9dito contra la deuda tributaria del cesionario.<\/li>\n\n\n\n<li>El importe del cr\u00e9dito que exceda de la obligaci\u00f3n tributaria del cesionario por ingresos, privilegios o primas correspondiente a dicho a\u00f1o podr\u00e1 trasladarse para su deducci\u00f3n en el ejercicio o ejercicios fiscales siguientes hasta que se utilice el importe total del cr\u00e9dito fiscal, con la salvedad de que no podr\u00e1 trasladarse para su deducci\u00f3n despu\u00e9s del decimosexto ejercicio fiscal posterior al ejercicio fiscal en el que se solicit\u00f3 inicialmente dicho cr\u00e9dito.<\/li>\n\n\n\n<li>Las tasas administrativas son de $1.500 por el primer beneficiario y de $500 por cada beneficiario adicional. Las tasas se aplican a cada solicitud individual presentada y por cada transferencia anual.&nbsp;<\/li>\n\n\n\n<li><strong>En el caso de que el cr\u00e9dito fiscal obtenido por el contribuyente y transferido a un cesionario sea posteriormente denegado en su totalidad o en parte por el Secretario de Hacienda, el contribuyente que originalmente obtuvo el cr\u00e9dito fiscal ser\u00e1 responsable de la devoluci\u00f3n al Estado de la cantidad denegada.<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>NOTA: Por favor, espere hasta 30 d\u00edas para que una transferencia sea revisada y aprobada.&nbsp;<\/strong><\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/otc.cdc.nicusa.com\/Public2.aspx?portal=Kansas&amp;organization=Kansas%20Department%20of%20Commerce%20-%20HPIP\">Pay Transfer Fees<\/a><\/div>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.kansascommerce.gov\/wp-content\/uploads\/2025\/10\/HPIP-Transfer-Worksheet-edited-V3.pdf\">Download Application<\/a><\/div>\n<\/div>\n\n\n        <div class=\"clearfix\"><\/div>\n    <\/div>\n    <\/div>\n\n                <div class=\"wrapper-block\" style=\"                                                                                                                                    \">\n        \n                <div class=\"staff-card-block simple col-12\"><div class=\"container\"><div class=\"row justify-content-between align-items-center\"><h5 class=\"col-sm-12 col-md txt-center add-padding-y mod-padding-half\">CONTACTO<\/h5><p class=\"col-sm-12 col-md-4 col-lg-5 txt-center add-padding-y mod-padding-half\">Richard Martinez, Director del Programa HPIP<\/p><p class=\"col-sm-12 col-md txt-center add-padding-y mod-padding-half\"><a href=\"tel:(785) 2071660\">(785) 207-1660<\/a><\/p><p class=\"col-sm-12 col-md txt-center add-padding-y mod-padding-half\"><a href=\"mailto:Richard.Martinez@ks.gov\">Richard.Martinez@ks.gov<\/a><\/p><\/div><\/div><\/div>    \n\n        <div class=\"clearfix\"><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":0,"parent":20807,"menu_order":7,"template":"","class_list":["post-61203","program","type-program","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - 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