{"id":9029172,"date":"2021-02-10T11:30:54","date_gmt":"2021-02-10T10:30:54","guid":{"rendered":"http:\/\/gremicat.es\/?p=15984"},"modified":"2021-02-10T11:30:54","modified_gmt":"2021-02-10T10:30:54","slug":"lloc-de-realitzacio-de-lactivitat-economica-en-cas-de-teletreball","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/lloc-de-realitzacio-de-lactivitat-economica-en-cas-de-teletreball\/","title":{"rendered":"Lloc de realitzaci\u00f3 de l’activitat econ\u00f2mica en cas de teletreball"},"content":{"rendered":"

La consulta vinculant V3293-20 de la DGT resol que no poden tenir consideraci\u00f3 d’establiments les superf\u00edcies dels domicilis dels seus empleats des d’on aquests treballen en manera de teletreball<\/span><\/span><\/p>\n

Quin \u00e9s lloc de realitzaci\u00f3 de l’activitat econ\u00f2mica en cas de teletreball?<\/b><\/strong><\/h2>\n

En la consulta vinculant V3293-20 de 6 de novembre de 2020 de la DGT es resol, a l’efecte de l’IAE, quin \u00e9s lloc de realitzaci\u00f3 de l’activitat econ\u00f2mica en cas de teletreball, establint que no poden tenir consideraci\u00f3 d’establiments les superf\u00edcies dels domicilis dels seus empleats des d’on aquests treballen en manera de teletreball.<\/strong><\/span><\/p>\n

L’informem que la Direcci\u00f3 General de Tributs (DGT) en la seva consulta V3293\/2020 de 6 de novembre de 2020 respon a la q\u00fcesti\u00f3 sobre el lloc de realitzaci\u00f3 de l’activitat econ\u00f2mica a l’efecte de l’IAE, en el sup\u00f2sit de teletreball dels empleats.\u00a0<\/strong><\/span><\/p>\n

La DGT considera que no poden tenir consideraci\u00f3 d’establiments les superf\u00edcies dels domicilis dels seus empleats des d’on aquests treballen en manera de teletreball i per tant el lloc de realitzaci\u00f3 de l’activitat de la societat \u00e9s aquell municipi en el qual estigui situat l’establiment des del qual presta els seus serveis.<\/strong> A aquest efecte han de considerar-se com a establiments els locals sobre els quals el subjecte passiu tingui, per qualsevol t\u00edtol, disponibilitat directa. La societat no est\u00e0 obligada a matricular-se ni tributar en aquells municipis on no disposi de local o establiment per a l’exercici de la seva activitat de prestaci\u00f3 de serveis i no pot tenir tal consideraci\u00f3 d’establiments les superf\u00edcies dels domicilis dels seus empleats des d’on aquests treballen en manera de teletreball.<\/span><\/p>\n

Una entitat t\u00e9 per objecte, principalment, la realitzaci\u00f3 d’activitats jur\u00eddiques, activitats de comptabilitat, tenidoria de llibres, auditoria i assessoria fiscal i activitats administratives i auxiliars d’oficina. Els seus empleats realitzen teletreball des dels seus llocs de resid\u00e8ncia.<\/span><\/p>\n

D’acord amb la regla 5a de la Instrucci\u00f3, amb car\u00e0cter general, el lloc de realitzaci\u00f3 de les activitats empresarials ser\u00e0 el terme municipal en el qual el local estigui situat<\/strong>, entenent-se que s’exerceixen en local les activitats de prestaci\u00f3 de serveis, sempre que els mateixos es prestin efectivament des d’un establiment.<\/span><\/p>\n

Les activitats que duu a terme aquesta societat es classifiquen en els grups o ep\u00edgrafs que es corresponguin de l’Agrupaci\u00f3 84 (“Serveis prestats a les empreses”), entre els quals es troben les prestacions de “Serveis jur\u00eddics” en el Grup 841 i les de “Serveis financers i comptables” en el Grup 842, els quals tenen assignats quotes m\u00ednimes municipals.<\/span><\/p>\n

El punt de connexi\u00f3 per a determinar el lloc de realitzaci\u00f3 de l’activitat \u00e9s el municipi en el qual radiqui l’establiment<\/strong> des d’on es presta el servei, que ser\u00e0 el terme municipal en el qual estigui situat l’establiment des del qual es presten efectivament els serveis, entenent-se realitzades en aquest establiment totes les actuacions que dugui a terme el subjecte passiu.<\/span><\/p>\n

A tal fi, han de considerar-se com a establiments els locals sobre els quals el subjecte passiu tingui, per qualsevol t\u00edtol, disponibilitat directa. En conseq\u00fc\u00e8ncia, la societat prestadora dels citats serveis haur\u00e0 de figurar donada d’alta i, en el seu cas, satisfer la quota corresponent a cadascuna de les activitats que efectivament exerceixi en aquell municipi en el qual estigui situat l’establiment des del qual presta els referits serveis, no estant obligada a satisfer altres quotes en aquells municipis en els quals no disposi de local.<\/strong><\/span><\/p>\n

En definitiva la societat no est\u00e0 obligada a matricular-se ni tributar en aquells municipis on no disposi de local o establiment<\/strong> per a l’exercici de la seva activitat de prestaci\u00f3 de serveis i no poden tenir tal consideraci\u00f3 d’establiments les superf\u00edcies dels domicilis dels seus empleats des d’on aquests treballen en manera de teletreball,<\/strong> ja que en aquestes superf\u00edcies no concorre, des del punt de vista del subjecte passiu prestador del servei que es contempla, la circumst\u00e0ncia de disponibilitat directa sobre aquestes.<\/span><\/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":"

La consulta vinculant V3293-20 de la DGT resol que no poden tenir consideraci\u00f3 d’establiments les superf\u00edcies dels domicilis dels seus …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9029173,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9029172","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"yoast_head":"\nLloc de realitzaci\u00f3 de l'activitat econ\u00f2mica en cas de teletreball - 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\/lloc-de-realitzacio-de-lactivitat-economica-en-cas-de-teletreball\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lloc de realitzaci\u00f3 de l'activitat econ\u00f2mica en cas de teletreball - 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