{"id":9035145,"date":"2023-09-27T07:00:14","date_gmt":"2023-09-27T07:00:14","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9035145"},"modified":"2023-09-26T09:28:19","modified_gmt":"2023-09-26T09:28:19","slug":"concepte-de-permanencia-per-a-determinar-la-residencia-fiscal","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/concepte-de-permanencia-per-a-determinar-la-residencia-fiscal\/","title":{"rendered":"Concepte de perman\u00e8ncia per a determinar la resid\u00e8ncia fiscal"},"content":{"rendered":"\t\t
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En una recent resoluci\u00f3 (TEAC 25-4-23), s'estableix que el concepte de perman\u00e8ncia per m\u00e9s de 183 dies durant l'any natural en territori espanyol es compon de tres nivells de dies.\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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En una recent resoluci\u00f3 (TEAC 25-4-23), s’estableix que el concepte de perman\u00e8ncia per m\u00e9s de 183 dies durant l’any natural en territori espanyol es compon de tres nivells de dies: la pres\u00e8ncia certificada, els dies presumptes i les abs\u00e8ncies espor\u00e0diques. Aquesta definici\u00f3 \u00e9s crucial per a determinar la resid\u00e8ncia fiscal dels contribuents a Espanya.<\/span><\/p>

Segons el TEAC, la fixaci\u00f3 del nombre de dies de perman\u00e8ncia ha de basar-se en criteris objectius, evitant considerar les voluntats manifestades pels obligats tributaris. L’objectiu \u00e9s aconseguir una determinaci\u00f3 clara de la pres\u00e8ncia dels contribuents al pa\u00eds.<\/span><\/p>

En aquest sentit, es proposa l’elaboraci\u00f3 d’un calendari que compleixi amb els principis i regles establerts en la normativa aplicable (LIRPF art.9 i Model de Conveni de l’OCDE art.15), aix\u00ed com amb les interpretacions administratives pertinents. Aquest calendari permetria configurar les estades dels obligats tributaris de manera precisa i raonable.<\/span><\/p>

El concepte de perman\u00e8ncia per m\u00e9s de 183 dies durant l’any natural en territori espanyol es divideix en tres nivells de dies:<\/span><\/p>

  1. a) Pres\u00e8ncia certificada: qualsevol dia en qu\u00e8 existeixi evid\u00e8ncia que el contribuent va estar en territori espanyol, encara que sigui per un breu lapse de temps, es considera com a dia de perman\u00e8ncia. Aquesta pres\u00e8ncia pot ser provada tant per l’Administraci\u00f3 com pel propi contribuent, i constitueix una prova s\u00f2lida contra la qual no s’admeten proves en contra. \u00c9s important destacar que si es presenta prova de pres\u00e8ncia certificada a Espanya, el contribuent pot aportar proves de la seva pres\u00e8ncia certificada en un altre pa\u00eds aquest mateix dia, sense que aix\u00f2 invalidi el dia de perman\u00e8ncia a Espanya.

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  2. b) Dies presumptes: s\u00f3n els dies en qu\u00e8 es t\u00e9 evid\u00e8ncia certificada que el contribuent va estar a Espanya en un dia espec\u00edfic (dia X) i en el dia posterior (dia X+I). Els dies intermedis (I) entre tots dos poden considerar-se com a dies de perman\u00e8ncia efectiva.

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  3. c) Abs\u00e8ncies espor\u00e0diques: la normativa de l’Impost estableix que s’han de computar les abs\u00e8ncies espor\u00e0diques per a determinar el per\u00edode de perman\u00e8ncia en territori espanyol, tret que el contribuent demostri la seva resid\u00e8ncia fiscal en un altre pa\u00eds. Aquestes abs\u00e8ncies espor\u00e0diques reforcen les conclusions sobre la perman\u00e8ncia a Espanya o a l’estranger, encara que no s\u00f3n estrictament necess\u00e0ries si s’ha aconseguit el llindar m\u00ednim de 184 dies de pres\u00e8ncia efectiva exigit per la LIRPF.<\/span><\/li><\/ol>

    \u00a0<\/p>

    Aquesta resoluci\u00f3 proporciona claredat i lineaments per a determinar la resid\u00e8ncia fiscal dels contribuents a Espanya, garantint un criteri objectiu i una definici\u00f3 inequ\u00edvoca de la seva pres\u00e8ncia al pa\u00eds. \u00c9s important que els contribuents estiguin al corrent d’aquestes disposicions per a complir amb les seves obligacions tribut\u00e0ries de manera adequada.<\/span><\/p>

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

    En una recent resoluci\u00f3 (TEAC 25-4-23), s’estableix que el concepte de perman\u00e8ncia per m\u00e9s de 183 dies durant l’any natural …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9035152,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9035145","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat"],"yoast_head":"\nConcepte de perman\u00e8ncia per a determinar la resid\u00e8ncia fiscal - gremicat<\/title>\n<meta name=\"description\" content=\"En una recent resoluci\u00f3 (TEAC 25-4-23), s'estableix que el concepte de perman\u00e8ncia per m\u00e9s de 183 dies durant l'any natural en territori espanyol es compon de tres nivells de dies.\" \/>\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\/?p=9035144\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Concepte de perman\u00e8ncia per a determinar la resid\u00e8ncia fiscal - 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