{"id":9025094,"date":"2016-04-20T08:26:49","date_gmt":"2016-04-20T07:26:49","guid":{"rendered":"http:\/\/www.gremicat.es\/?p=7698"},"modified":"2016-04-20T08:26:49","modified_gmt":"2016-04-20T07:26:49","slug":"estancias-laborales-extranjero-libres-irpf-2","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/estancias-laborales-extranjero-libres-irpf-2\/","title":{"rendered":"Estancias laborales extranjero libres IRPF"},"content":{"rendered":"<p style=\"text-align: justify;\">Cada vez es m\u00e1s com\u00fan que algunos\u00a0trabajadores\u00a0tengan que desplazarse al extranjero\u00a0para visitar a un cliente o desempe\u00f1ar alg\u00fan trabajo fuera de las fronteras espa\u00f1olas.<\/p>\n<p style=\"text-align: justify;\">Esas personas tienen su contrato laboral en Espa\u00f1a y, por lo tanto, su domicilio fiscal en territorio espa\u00f1ol, pero est\u00e1n libres de retenciones del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) durante los d\u00edas que pasan trabajando en el extranjero. As\u00ed lo recoge el art\u00edculo 7p del Reglamento del IRPF, que establece que esta exenci\u00f3n puede llegar hasta los 60.100 euros anuales.<\/p>\n<p style=\"text-align: justify;\"><strong>\u00bfQu\u00e9 requisitos deben cumplirse para aplicar esta exenci\u00f3n?<\/strong><\/p>\n<p style=\"text-align: justify;\">El expatriado quedar\u00e1 libre cuando acredite que durante su estancia en el extranjero ha trabajado para un tercero. Un ejemplo ser\u00eda un trabajador de una empresa inform\u00e1tica que se desplaza hasta Alemania para instalar un nuevo sistema a una empresa tercera. Una simple factura de esta tercera a la compa\u00f1\u00eda espa\u00f1ola servir\u00e1 como justificante para aplicar la exenci\u00f3n del IRPF.<\/p>\n<p style=\"text-align: justify;\">Tambi\u00e9n funciona cuando se trata de diversas empresas de un mismo grupo: si un trabajador de la filial espa\u00f1ola desempe\u00f1a unos trabajos concretos para otra filial extranjera o para la matriz, ubicada fuera de Espa\u00f1a, servir\u00e1 el mismo criterio.<\/p>\n<p style=\"text-align: justify;\">Es importante que la empresa emita un certificado para poder acreditar en fase administrativa los per\u00edodos de tiempo que se han pasado en el extranjero, y que queden documentados los viajes (Recopilar todos los justificantes de los vuelos, hoteles, apartamentos y visados de que dispongamos en aras a justificar el efectivo desplazamiento al extranjero a efectos de la aplicaci\u00f3n del 7p).<\/p>\n<p style=\"text-align: justify;\">Se recomienda tambi\u00e9n preparar una descripci\u00f3n de los proyectos realizados en el extranjero, especificando las funciones desempe\u00f1adas y tener una documentaci\u00f3n interna que permita justificar los proyectos a los que hemos estado destinados.<\/p>\n<p style=\"text-align: justify;\">Para ampliar esta informaci\u00f3n consulta con <a href=\"\/asesoria-fiscal-contable-barcelona\/\">Asesor\u00eda fiscal<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cada vez es m\u00e1s com\u00fan que algunos\u00a0trabajadores\u00a0tengan que desplazarse al extranjero\u00a0para visitar a un cliente o desempe\u00f1ar alg\u00fan trabajo fuera <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9025095,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9025094","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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