{"id":9030704,"date":"2022-08-24T00:00:41","date_gmt":"2022-08-23T23:00:41","guid":{"rendered":"https:\/\/gremicat.es\/?p=18819"},"modified":"2022-08-24T00:00:41","modified_gmt":"2022-08-23T23:00:41","slug":"la-presencia-dun-teletreballador-a-espanya-genera-un-establiment-permanent","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/la-presencia-dun-teletreballador-a-espanya-genera-un-establiment-permanent\/","title":{"rendered":"La pres\u00e8ncia d’un teletreballador a Espanya genera un establiment permanent?"},"content":{"rendered":"

Es planteja el cas, a conseq\u00fc\u00e8ncia de la pand\u00e8mia del COVID-19, en el qual un empleat d’una entitat resident al Regne Unit va romandre m\u00e9s de 183 dies a Espanya, desenvolupant el seu treball en remot.
\n<\/span><\/span><\/p>\n

<\/div>\n

En aquest temps, l’empresa consultant, no va sufragar cap despesa relacionada amb l’allotjament a Espanya, ni va concedir cap remuneraci\u00f3 addicional a l’empleat per desenvolupar el seu treball a Espanya.
\n<\/b><\/strong><\/h2>\n

 <\/p>\n

A conseq\u00fc\u00e8ncia de la pand\u00e8mia del COVID-19, un empleat d’una entitat resident al Regne Unit, va romandre m\u00e9s de 183 dies a Espanya, desenvolupant el seu treball en remot. En aquest temps, l’empresa consultant, no va sufragar cap despesa relacionada amb l’allotjament a Espanya, ni va concedir cap remuneraci\u00f3 addicional a l’empleat per desenvolupar el seu treball a Espanya.<\/strong><\/span><\/p>\n

En aquesta consulta, es planteja si pel fet de romandre el seu empleat a Espanya en les circumst\u00e0ncies descrites, es considera que disposa d’establiment permanent en 2020.<\/strong><\/span><\/p>\n

Segons el parer de l’Administraci\u00f3 aquesta circumst\u00e0ncia podria produir-se per dues vies diferents:<\/strong><\/p>\n

a) Disposar a Espanya d’un lloc fix de negocis en el qual la consultant realitzi tot o part de la seva activitat<\/span><\/strong><\/p>\n

En el cas plantejat, el lloc on l’empleat realitza l’activitat de l’empresa \u00e9s un habitatge de la seva propietat, per la qual cosa s’ha de determinar si est\u00e0 a la disposici\u00f3 de l’empresa.<\/strong> En aquest sentit, un informe em\u00e8s per l’OCDE respecte a la Crisi del Covid-19, recull unes pautes no vinculants que els Governs poden adoptar en relaci\u00f3 amb la situaci\u00f3 d’excepcionalitat que pot viure un contribuent a conseq\u00fc\u00e8ncia de la pand\u00e8mia:<\/span><\/p>\n

– l’empla\u00e7ament en q\u00fcesti\u00f3 ha de tenir un cert grau de perman\u00e8ncia i estar a la disposici\u00f3 de l’empresa perqu\u00e8 pugui considerar-se com un lloc fix de negocis.<\/strong><\/span><\/p>\n

– una oficina situada en un domicili podria considerar-se com un *EP d’una empresa quan s’usi de forma continuada per a exercir una activitat per a aquesta empresa<\/strong> i l’empresa hagi obligat aquesta persona a utilitzar aquest empla\u00e7ament per a l’exercici d’aquesta activitat.<\/span><\/p>\n

– el teletreball des de casa motivat per un esdeveniment extraordinari o per ra\u00f3 de mesures de salut p\u00fablica imposades o recomanades pel govern, no determina l’exist\u00e8ncia d’un EP de l’empresa o de l’ocupador.<\/strong><\/span><\/p>\n

b) Disposar d’un agent dependent en la persona de l’empleat<\/span><\/strong><\/p>\n

Les activitats d’un agent dependent, com un empleat, constituiran un EP de l’empresa si aquest empleat celebra habitualment contractes per compte de l’empresa.<\/strong><\/p>\n

L’activitat de l’agent en una jurisdicci\u00f3 no ha de considerar-se com a \u0093habitual\u0094 quan hagi comen\u00e7at a treballar excepcionalment des del seu domicili<\/strong> en aquesta jurisdicci\u00f3 com a mesura de salut p\u00fablica imposada o recomanada per almenys un dels governs de les jurisdiccions. Per tant, no ha de considerar-se que aquest agent dependent constitueix un EP, sempre que deixi de realitzar aquestes activitats una vegada que les mesures de salut p\u00fablica deixen d’aplicar-se.<\/strong><\/span><\/p>\n

Es conclou que:<\/span><\/p>\n

– el fet que l’empleat hagi fet el seu treball des de casa durant els mesos que van durar les mesures de salut p\u00fablica no suposa el nivell suficient de perman\u00e8ncia com per a plantejar-se l’exist\u00e8ncia d’un establiment permanent de l’empresa a Espanya.<\/strong><\/span><\/p>\n

– quan l’estada s’allarga m\u00e9s enll\u00e0, s’ha de tenir en compte que l’exist\u00e8ncia d’un establiment permanent \u00e9s una q\u00fcesti\u00f3 de prova, basada en els fets i circumst\u00e0ncies concrets, que han d’analitzar-se cas per cas.<\/strong><\/span><\/p>\n

Per a ampliar aquesta informaci\u00f3 consulti amb Assessoria fiscal<\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Es planteja el cas, a conseq\u00fc\u00e8ncia de la pand\u00e8mia del COVID-19, en el qual un empleat d’una entitat resident al …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9030705,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9030704","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"\nLa pres\u00e8ncia d'un teletreballador a Espanya genera un establiment permanent? - 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\/la-presencia-dun-teletreballador-a-espanya-genera-un-establiment-permanent\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La pres\u00e8ncia d'un teletreballador a Espanya genera un establiment permanent? 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