{"id":9035644,"date":"2023-12-20T07:00:27","date_gmt":"2023-12-20T07:00:27","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9035644"},"modified":"2023-12-19T09:22:43","modified_gmt":"2023-12-19T09:22:43","slug":"com-es-calculen-els-dies-de-residencia-fiscal","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/com-es-calculen-els-dies-de-residencia-fiscal\/","title":{"rendered":"Com es calculen els dies de resid\u00e8ncia fiscal?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9035644\" class=\"elementor elementor-9035644 elementor-9035643\">\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\">L'Ag\u00e8ncia Tribut\u00e0ria (AEAT) considera que una persona f\u00edsica \u00e9s resident fiscal a Espanya quan durant un any natural ha residit m\u00e9s de 183 dies al nostre pa\u00eds.<\/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;\">L&#8217;Ag\u00e8ncia Tribut\u00e0ria (AEAT) considera que una persona f\u00edsica \u00e9s resident fiscal a Espanya quan durant un any natural ha residit m\u00e9s de 183 dies al nostre pa\u00eds. Aix\u00f2 significa que, respecte a aquest any, ha de tributar en l&#8217;IRPF per totes les seves rendes, tant les obtingudes a Espanya com a l&#8217;estranger.<\/span><\/p><p><span style=\"font-weight: 400;\">Per a calcular els dies de perman\u00e8ncia a Espanya, l\u2019AEAT aplica tres regles especials:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Dies de pres\u00e8ncia certificada<\/b><span style=\"font-weight: 400;\">: S\u00f3n aquells en els quals la pres\u00e8ncia a Espanya queda acreditada mitjan\u00e7ant un mitj\u00e0 de prova inq\u00fcestionable. Per exemple, una multa de tr\u00e0nsit, l&#8217;estada en un hotel, una intervenci\u00f3 quir\u00fargica, pagaments amb targeta de cr\u00e8dit, la compareixen\u00e7a davant el notari o davant algun organisme p\u00fablic.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Dies presumptes<\/b><span style=\"font-weight: 400;\">: S\u00f3n aquells que transcorrin entre dos dies de pres\u00e8ncia certificada. Per exemple, si hi ha const\u00e0ncia que vost\u00e8 va estar a Espanya el 2 d&#8217;abril i el 5 de juliol (en aquestes dates va pagar amb la seva targeta peatges de carreteres espanyoles), computar\u00e0 com a dies de resid\u00e8ncia els transcorreguts entre totes dues dates (excepte prova en contra).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Dies espor\u00e0dics<\/b><span style=\"font-weight: 400;\">: S\u00f3n aquelles abs\u00e8ncies temporals en les quals la persona ha viatjat a un altre pa\u00eds, tret que acrediti la seva resid\u00e8ncia fiscal en un altre territori.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"><br \/>Els dies de viatge es computen \u00edntegrament, sense que es requereixi un m\u00ednim d&#8217;hores. Aix\u00ed, els dies de viatge des d&#8217;Espanya a l&#8217;estranger, o de retorn, han de considerar-se com a dies complets en els quals s&#8217;ha residit a Espanya.<\/span><\/p><p><span style=\"font-weight: 400;\">Per a determinar si una persona ha complert amb el sup\u00f2sit d&#8217;haver residit m\u00e9s de 183 dies de l&#8217;any a Espanya, la AEAT suma els dies de pres\u00e8ncia certificada, els dies de pres\u00e8ncia presumpta (per\u00edode entre dos dies de pres\u00e8ncia certificada) i els dies d&#8217;abs\u00e8ncia espor\u00e0dica.<\/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>L&#8217;Ag\u00e8ncia Tribut\u00e0ria (AEAT) considera que una persona f\u00edsica \u00e9s resident fiscal a Espanya quan durant un any natural ha residit <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9035651,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9035644","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 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Com es calculen els dies de resid\u00e8ncia fiscal? 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