{"id":9028904,"date":"2020-10-21T09:36:42","date_gmt":"2020-10-21T08:36:42","guid":{"rendered":"http:\/\/gremicat.es\/?p=15500"},"modified":"2020-10-21T09:36:42","modified_gmt":"2020-10-21T08:36:42","slug":"covid-19-determinar-residencia-fiscal-espanya","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/covid-19-determinar-residencia-fiscal-espanya\/","title":{"rendered":"COVID-19: Determinar la resid\u00e8ncia fiscal a Espanya"},"content":{"rendered":"

Una persona que no hagi pogut tornar al seu pa\u00eds d’origen amb motiu de l’estat d’alarma, pot arribar a ser resident fiscal a Espanya en 2020.<\/span><\/span><\/p>\n

 <\/p>\n

<\/div>\n

an\u00e0lisi del cas d’un matrimoni de residents fiscals al L\u00edban<\/b><\/strong><\/h2>\n

La Direcci\u00f3 General de Tributs (DGT) en la seva consulta vinculant de 17 de juny de 2020, ha assenyalat que una persona que no hagi pogut tornar al seu pa\u00eds d’origen amb motiu de l’estat d’alarma, pot arribar a ser resident fiscal a Espanya en 2020.<\/p>\n

La Resoluci\u00f3 Vinculant de Direcci\u00f3 General de Tributs (DGT), V1983-20 de 17 de juny de 2020, analitza el cas d’un matrimoni de residents fiscals al L\u00edban, els qui van arribar a Espanya al gener de 2020 per a un viatge de 3 mesos per\u00f2 que, a causa de l’estat d’alarma, no han pogut tornar, al temps de presentar l’escrit de consulta (primers de juny) al seu pa\u00eds. En concret la DGT es pronuncia sobre si els dies passats a Espanya mentre la durada de l’estat d’alarma no es comptabilitza a l’efecte de determinar la resid\u00e8ncia fiscal a Espanya.<\/span><\/p>\n

 <\/p>\n

Normativa<\/h3>\n

En primer lloc, cal assenyalar que El L\u00edban (oficialment Rep\u00fablica Libanesa) \u00e9s un dels territoris considerats per la legislaci\u00f3 espanyola (Reial decret 1080\/1991, de 5 de juliol, BOE de 13 de juliol) com a parad\u00eds fiscal.<\/span><\/p>\n

En la legislaci\u00f3 interna espanyola la resid\u00e8ncia fiscal de les persones f\u00edsiques es determina en virtut del que es disposa en l’art. 9 LIRPF, el qual, en el seu apartat 1, estableix el seg\u00fcent:<\/span><\/p>\n

“1. S’entendr\u00e0 que el contribuent t\u00e9 la seva resid\u00e8ncia habitual en territori espanyol quan es doni qualsevol de les seg\u00fcents circumst\u00e0ncies:<\/span><\/p>\n

    \n
  1. a) Que romangui m\u00e9s de 183 dies, durant l’any natural, en territori espanyol. Per a determinar aquest per\u00edode de perman\u00e8ncia en territori espanyol es computaran les abs\u00e8ncies espor\u00e0diques, tret que el contribuent acrediti la seva resid\u00e8ncia fiscal en un altre pa\u00eds. En el sup\u00f2sit de pa\u00efsos o territoris considerats com a parad\u00eds fiscal, l’Administraci\u00f3 tribut\u00e0ria podr\u00e0 exigir que es provi la perman\u00e8ncia en aquest durant 183 dies l’any natural.<\/span><\/li>\n<\/ol>\n

    Per a determinar el per\u00edode de perman\u00e8ncia al qual es refereix el par\u00e0graf anterior, no es computaran les estades temporals a Espanya que siguin conseq\u00fc\u00e8ncia de les obligacions contretes en acords de col\u00b7laboraci\u00f3 cultural o humanit\u00e0ria, a t\u00edtol gratu\u00eft, amb les Administracions p\u00fabliques espanyoles.<\/span><\/p>\n

      \n
    1. b) Que radiqui a Espanya el nucli principal o la base de les seves activitats o interessos econ\u00f2mics, de manera directa o indirecta.<\/span><\/li>\n<\/ol>\n

      Es presumir\u00e0, excepte prova en contra, que el contribuent t\u00e9 la seva resid\u00e8ncia habitual en territori espanyol quan, d’acord amb els criteris anteriors, resideixi habitualment a Espanya el c\u00f2njuge no separat legalment i els fills menors d’edat que depenguin d’aquell.”<\/span><\/p>\n

      Q\u00fcesti\u00f3<\/h3>\n

      Si els dies passats a Espanya mentre la durada de l’estat d’alarma no es comptabilitza a l’efecte de determinar la resid\u00e8ncia fiscal a Espanya.<\/p>\n

      Matrimoni de residents fiscals al L\u00edban, els qui van arribar a Espanya al gener de 2020 per a un viatge de 3 mesos per\u00f2 que, a causa de l’estat d’alarma, no han pogut tornar, al temps de presentar l’escrit de consulta (primers de juny) al seu pa\u00eds. No reben renda a Espanya i passen menys de 6 mesos a l’any a Espanya habitualment.<\/span><\/p>\n

      Determinaci\u00f3 de la resid\u00e8ncia fiscal a Espanya<\/h3>\n

      Segons l’esmentat precepte, una persona f\u00edsica ser\u00e0 considerada resident fiscal a Espanya, en un determinat per\u00edode impositiu, en la mesura en qu\u00e8 concorri algun dels criteris anteriorment exposats, \u00e9s a dir, sobre la base de:<\/p>\n

      – La perman\u00e8ncia m\u00e9s de 183 dies, durant l’any natural, en territori espanyol, computant-se, a aquest efecte, les abs\u00e8ncies espor\u00e0diques, tret que s’acrediti la resid\u00e8ncia fiscal en un altre pa\u00eds. En el sup\u00f2sit de pa\u00efsos o territoris considerats com a parad\u00eds fiscal, l’Administraci\u00f3 tribut\u00e0ria podr\u00e0 exigir que es provi la perman\u00e8ncia en aquest durant 183 dies l’any natural.<\/span><\/p>\n

      – Que radiqui a Espanya el nucli principal o la base de les seves activitats o interessos econ\u00f2mics, de manera directa o indirecta.<\/span><\/p>\n

      Aix\u00ed mateix, la LIRPF estableix una presumpci\u00f3, que admet prova en contra, que el contribuent t\u00e9 la seva resid\u00e8ncia fiscal a Espanya quan, de conformitat amb els criteris anteriors, resideixi habitualment a Espanya el seu c\u00f2njuge no separat legalment i els fills menors d’edat que depenguin d’aquell.<\/span><\/p>\n

      En la mesura en qu\u00e8 es doni qualsevol de les circumst\u00e0ncies previstes en l’article 9.1 de la LIRPF, la persona f\u00edsica en q\u00fcesti\u00f3 ser\u00e0 considerada contribuent de l’Impost sobre la Renda de les Persones F\u00edsiques (IRPF) en territori espanyol.<\/p>\n

      La resid\u00e8ncia fiscal a Espanya es determina, conformement a l’exposat, en cada per\u00edode impositiu, el qual, segons l’article 12 de la LIRPF, coincideix amb l’any natural (excepte el cas de defunci\u00f3 del contribuent, al qual es refereix l’article 13 de la LIRPF).<\/span><\/p>\n

      Contestaci\u00f3<\/h3>\n

      En el sup\u00f2sit plantejat, en relaci\u00f3 amb el citat criteri de perman\u00e8ncia m\u00e9s de 183 dies, dins de l’any natural, en territori espanyol, els dies passats a Espanya pel matrimoni, a causa de l’estat d’alarma, es computarien, per la qual cosa, si romanguessin m\u00e9s de 183 dies en territori espanyol l’any 2020, serien considerats contribuents de l’IRPF. Ara b\u00e9, podrien retornar al seu pa\u00eds d’origen una vegada finalitzi l’estat d’alarma (circumst\u00e0ncia prevista per al 21 de juny).<\/p>\n

      Per a ampliar aquesta informaci\u00f3 consulti amb <\/span>Assessoria fiscal<\/span><\/a><\/p>\n

       <\/p>\n

      <\/div>\n","protected":false},"excerpt":{"rendered":"

      Una persona que no hagi pogut tornar al seu pa\u00eds d’origen amb motiu de l’estat d’alarma, pot arribar a ser …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9028905,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9028904","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"\nCOVID-19: Determinar la resid\u00e8ncia fiscal a Espanya - gremicat<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gremicat.es\/ca\/covid-19-determinar-residencia-fiscal-espanya\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"COVID-19: Determinar la resid\u00e8ncia fiscal a Espanya - 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