{"id":9035175,"date":"2023-10-04T07:00:31","date_gmt":"2023-10-04T07:00:31","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9035175"},"modified":"2023-10-03T08:28:12","modified_gmt":"2023-10-03T08:28:12","slug":"treballador-a-lestranger-no-esta-subjecte-a-impostos-a-espanya","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/treballador-a-lestranger-no-esta-subjecte-a-impostos-a-espanya\/","title":{"rendered":"Treballador a l&#8217;estranger, no est\u00e0 subjecte a impostos a Espanya"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9035175\" class=\"elementor elementor-9035175 elementor-9035174\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bbf6e1d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bbf6e1d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6cf9cc4\" data-id=\"6cf9cc4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ee44886 nuevoH2 elementor-widget elementor-widget-heading\" data-id=\"ee44886\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"nuevoH2\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Aquesta resoluci\u00f3 del TEAC brinda claredat sobre la situaci\u00f3 fiscal dels treballadors que desenvolupen la seva labor a l'estranger i estableix que els rendiments generats per aquest treball han de ser tractats d'acord amb la legislaci\u00f3 vigent al pa\u00eds on s'exerceix l'activitat professional.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-51691fc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"51691fc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4361d28\" data-id=\"4361d28\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f33fcbc elementor-widget elementor-widget-text-editor\" data-id=\"f33fcbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\"><br \/><br \/>El cas en q\u00fcesti\u00f3 involucra a un individu la resid\u00e8ncia fiscal del qual es troba en debat. Segons la legislaci\u00f3 espanyola, per a ser considerat resident fiscal a Espanya, s&#8217;ha de complir amb la regla del nucli o base principal d&#8217;activitats o interessos econ\u00f2mics establerta en la Llei de l&#8217;Impost sobre la Renda de les Persones F\u00edsiques (LIRPF) en el seu article 9.1.b.<\/span><\/p><p><span style=\"font-weight: 400;\">En el seu defensa, el contribuent va argumentar que va passar m\u00e9s de 183 dies fora d&#8217;Espanya i que els seus principals ingressos provenen del seu treball a l&#8217;estranger. A m\u00e9s, en ser solter, no s&#8217;aplica la presumpci\u00f3 de resid\u00e8ncia habitual del c\u00f2njuge i fills menors establerta en l&#8217;esmentada llei.<\/span><\/p><p><span style=\"font-weight: 400;\">No obstant aix\u00f2, l&#8217;Administraci\u00f3 va sostenir que el contribuent era resident a Espanya pel fet que posse\u00efa un immoble en territori espanyol i tenia participaci\u00f3 en una societat nacional, encara que no gener\u00e9s ingressos per ambdues. A m\u00e9s, el pagador dels rendiments tenia resid\u00e8ncia fiscal a Espanya, i el contribuent no va poder demostrar la seva resid\u00e8ncia fiscal al pa\u00eds on desenvolupava el seu treball.<\/span><\/p><p><span style=\"font-weight: 400;\">No obstant aix\u00f2, la LIRNR estableix que, si el treball es duu a terme completament a l&#8217;estranger, els ingressos han de ser computats com obtinguts al pa\u00eds on es realitza l&#8217;activitat laboral (LIRNR art.13.1.c). Per tant, en aquest cas espec\u00edfic, els rendiments satisfets per l&#8217;entitat pagadora, malgrat ser resident a Espanya, no estan subjectes a imposici\u00f3 en territori espanyol sota l&#8217;Impost sobre la Renda de no Residents (IRNR).<\/span><\/p><p><span style=\"font-weight: 400;\">Aquesta resoluci\u00f3 del TEAC brinda claredat sobre la situaci\u00f3 fiscal dels treballadors que desenvolupen la seva labor a l&#8217;estranger i estableix que els rendiments generats per aquest treball han de ser tractats d&#8217;acord amb la legislaci\u00f3 vigent al pa\u00eds on s&#8217;exerceix l&#8217;activitat professional.<\/span><\/p><p><span style=\"font-weight: 400;\">Per a ampliar aquesta informaci\u00f3 consulti amb <\/span><a href=\"https:\/\/www.gremicat.es\/ca\/assessoria-fiscal-i-comptable-barcelona\/\"><span style=\"font-weight: 400;\">Assessoria fiscal<\/span><\/a><\/p><p><span style=\"font-weight: 400;\">Si t&#8217;ha semblat interessant comparteix-ho en xarxes socials, gr\u00e0cies!<\/span><\/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":"<p>Aquesta resoluci\u00f3 del TEAC brinda claredat sobre la situaci\u00f3 fiscal dels treballadors que desenvolupen la seva labor a l&#8217;estranger i <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9035185,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9035175","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - 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