{"id":9029384,"date":"2021-05-19T00:00:25","date_gmt":"2021-05-18T23:00:25","guid":{"rendered":"http:\/\/gremicat.es\/?p=16393"},"modified":"2021-05-19T00:00:25","modified_gmt":"2021-05-18T23:00:25","slug":"criteri-sobre-la-residencia-fiscal-dels-teletreballadors","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/criteri-sobre-la-residencia-fiscal-dels-teletreballadors\/","title":{"rendered":"Criteri sobre la resid\u00e8ncia fiscal dels teletreballadors"},"content":{"rendered":"

L’informem que la Direcci\u00f3 General de Tributs (DGT) en la seva consulta vinculant V0194\/2021, de 8 de febrer, s’ha pronunciat sobre la resid\u00e8ncia fiscal dels teletreballadors.<\/span><\/strong><\/p>\n

 <\/p>\n

La residencia fiscal dels teletreballadors<\/h2>\n

El pa\u00eds on es fa el treball en forma remota sempre podr\u00e0 gravar els rendiments obtinguts amb independ\u00e8ncia que es consideri o no resident en aquest pa\u00eds i que resulti aplicable les regles per a evitar la doble tributaci\u00f3.<\/p>\n

L’informem que la Direcci\u00f3 General de Tributs (DGT) en la seva consulta vinculant V0194\/2021, de 8 de febrer, s’ha pronunciat sobre la resid\u00e8ncia fiscal dels teletreballadors en un cas d’un treballador d’una empresa brit\u00e0nica que treballa en remot des d’Espanya amb la condici\u00f3 que passi m\u00e9s de 91 dies a l’any a Anglaterra.<\/p>\n

Doble residencia fiscal<\/h2>\n

En aquest cas assenyala la DGT, el treballador es considera, en principi, resident a Espanya, perqu\u00e8 treballa des d’Espanya la major part de l’any. No obstant aix\u00f2, es planteja la possibilitat que l’interessat sigui resident fiscal a Espanya i al mateix temps pot ser considerat resident fiscal al Regne Unit, i en aquest cas, seran aplicables les regles de desempat previstes en l’art. 4.2 del Conveni, la qual cosa, en el present cas, est\u00e0 plenament justificat, at\u00e8s que, segons el contracte de treball, s’exigeix que el treballador passi m\u00e9s de 91 dies a l’any a Anglaterra.<\/p>\n

No \u00e9s un f\u00fatil que el contracte de treball exigeixi que el treballador passi m\u00e9s de 91 dies a l’any a Anglaterra, perqu\u00e8 la legislaci\u00f3 anglesa considera ordinary resident a qui roman en forma intermitent en territori brit\u00e0nic per una mitjana anual superior a 91 dies, per al que es t\u00e9 en compte un exercici fiscal o m\u00e9s fins a quatre anys consecutius.<\/p>\n

La DGT afirma que si el consultant es considera resident a Espanya, els rendiments percebuts pel treball realitzat a Anglaterra poden ser gravats en tots dos Estats, eliminant-se la doble imposici\u00f3 segons l’art. 22.1 del Conveni, mitjan\u00e7ant la deducci\u00f3 en l’impost espanyol d’un import igual a l’impost sobre la renda pagat al Regne Unit, encara que aquesta quantia podr\u00e0 ser pres en consideraci\u00f3 per a calcular l’impost sobre la resta de les rendes (m\u00e8tode d’imputaci\u00f3 plena amb progressivitat).<\/p>\n

Respecte als rendiments percebuts pel treball realitzat “en remot” des del seu domicili privat a Espanya (teletreball), s’entendr\u00e0 que l’ocupaci\u00f3 s’exerceix a Espanya, sent irrellevant que els fruits del treball es percebin per una empresa brit\u00e0nica, per la qual cosa aquestes rendes nom\u00e9s tributaran a Espanya.<\/p>\n

En cas que el consultant sigui resident al Regne Unit, els rendiments percebuts pel treball realitzat a Anglaterra no estaran subjectes a tributaci\u00f3 a Espanya, perqu\u00e8 el treball no es desenvolupa a Espanya. Respecte als rendiments percebuts pel teletreball realitzat “en remot” des del seu domicili a Espanya, es graven al Regne Unit, per\u00f2 podran ser gravats a Espanya, ja que es deriven d’una activitat personal desenvolupada en territori espanyol. En aquest \u00faltim cas, el Regne Unit, com a pa\u00eds de la resid\u00e8ncia, haur\u00e0 d’eliminar la doble imposici\u00f3 mitjan\u00e7ant la deducci\u00f3 en l’impost brit\u00e0nic de l’impost espanyol degut.<\/p>\n

En definitiva, el pa\u00eds on es fa el treball en forma remota sempre podr\u00e0 gravar els rendiments obtinguts, per aplicaci\u00f3 del criteri de la territorialitat, amb independ\u00e8ncia que es consideri o no resident en aquest pa\u00eds i que resulti aplicable les regles per a evitar la doble tributaci\u00f3.<\/p>\n

Per a ampliar aquesta informaci\u00f3 consulti amb\u00a0Assesor\u00eda f\u00edscal<\/span><\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

L’informem que la Direcci\u00f3 General de Tributs (DGT) en la seva consulta vinculant V0194\/2021, de 8 de febrer, s’ha pronunciat …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9029385,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9029384","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"yoast_head":"\nCriteri sobre la resid\u00e8ncia fiscal dels teletreballadors - 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\/criteri-sobre-la-residencia-fiscal-dels-teletreballadors\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Criteri sobre la resid\u00e8ncia fiscal dels teletreballadors - 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