{"id":13093,"date":"2022-10-05T08:44:44","date_gmt":"2022-10-05T08:44:44","guid":{"rendered":"https:\/\/addwill.eu\/el-tribunal-suprem-establira-importants-criteris-per-a-la-determinacio-de-la-residencia-fiscal-en-espanya-de-les-persones-fisiques-que-manifestin-residir-a-lestranger\/"},"modified":"2022-10-07T21:27:29","modified_gmt":"2022-10-07T21:27:29","slug":"el-tribunal-suprem-establira-importants-criteris-per-a-la-determinacio-de-la-residencia-fiscal-en-espanya-de-les-persones-fisiques-que-manifestin-residir-a-lestranger","status":"publish","type":"post","link":"https:\/\/addwill.ad\/ca\/el-tribunal-suprem-establira-importants-criteris-per-a-la-determinacio-de-la-residencia-fiscal-en-espanya-de-les-persones-fisiques-que-manifestin-residir-a-lestranger\/","title":{"rendered":"El Tribunal Suprem analitza canvis significatius en els criteris de resid\u00e8ncia fiscal"},"content":{"rendered":"<p style=\"text-align: justify;\">L&#8217;alt tribunal ha adm\u00e8s un recurs de cassaci\u00f3 en el <strong>cas d&#8217;una persona f\u00edsica que l&#8217;Administraci\u00f3 Tribut\u00e0ria va considerar resident fiscal a Espanya per disposar d&#8217;un patrimoni immobiliari important a Espanya<\/strong>, tot i que no residia a Espanya m\u00e9s de 183 dies i que desenvolupava la seva feina a l&#8217;estranger, comptant a m\u00e9s amb un certificat de resid\u00e8ncia fiscal d&#8217;un pa\u00eds, el Marroc, amb qu\u00e8 hi ha conveni de doble imposici\u00f3.<\/p>\n<p style=\"text-align: justify;\"><strong>Criteris de resid\u00e8ncia fiscal a Espanya<\/strong><\/p>\n<p style=\"text-align: justify;\">Tot i que el criteri m\u00e9s conegut per a la determinaci\u00f3 de la resid\u00e8ncia fiscal a Espanya \u00e9s el de perman\u00e8ncia, \u00e9s a dir, que es considera resident a Espanya aquella persona que roman en territori espanyol m\u00e9s de 183 dies, en realitat hi ha dos criteris legals per determinar la resid\u00e8ncia d&#8217;una persona f\u00edsica a Espanya:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Que la persona romangui m\u00e9s de 183 dies, durant l\u2019any natural, al territori espanyol.<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li>Que radiqui a Espanya el nucli principal o la base de les seves activitats o interessos econ\u00f2mics, de forma directa o indirecta.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u00c9s per aix\u00f2 que la Inspecci\u00f3 d&#8217;Hisenda, quan no pot provar els suficients dies de perman\u00e8ncia en territori espanyol, analitza l&#8217;exist\u00e8ncia de rendes de font espanyola i de patrimoni situat a Espanya, i ho compara amb les rendes i el patrimoni de la persona en l\u2019altre pa\u00eds del qual diu que \u00e9s resident.<\/p>\n<p style=\"text-align: justify;\">Si l&#8217;Administraci\u00f3 Tribut\u00e0ria estima que les <strong>rendes i el patrimoni situat a Espanya s\u00f3n m\u00e9s rellevants que les que es localitzen a l&#8217;altre pa\u00eds aleshores considera la persona com a resident fiscal a Espanya amb car\u00e0cter general<\/strong>, havent de tributar per la seva renda i patrimoni mundial.<\/p>\n<p style=\"text-align: justify;\"><strong>Cas a analitzar pel Tribunal Suprem<\/strong><\/p>\n<p style=\"text-align: justify;\">El cas sobre el qual s&#8217;haur\u00e0 de pronunciar l&#8217;alt tribunal espanyol \u00e9s el d&#8217;una persona amb doble nacionalitat marroquina-nord-americana i que, com a resident fiscal al Marroc i disposant d&#8217;un certificat de resid\u00e8ncia fiscal em\u00e8s per les autoritats d&#8217;aquell pa\u00eds, tenia un important patrimoni immobiliari a les Illes Can\u00e0ries.<\/p>\n<p style=\"text-align: justify;\">Tot i comptar amb el certificat de resid\u00e8ncia fiscal esmentat, i malgrat que el treball que realitzava aquesta persona es desenvolupava fora d&#8217;Espanya, <strong>l&#8217;Administraci\u00f3 Tribut\u00e0ria va considerar que radicava a Espanya el nucli principal dels seus interessos econ\u00f2mics i que, en conseq\u00fc\u00e8ncia, devia tributar a Espanya per la totalitat de la renda mundial<\/strong> en els anys objecte de regularitzaci\u00f3.<\/p>\n<p style=\"text-align: justify;\"><strong>Fixaci\u00f3 de jurisprud\u00e8ncia respecte a la determinaci\u00f3 de la resid\u00e8ncia fiscal<\/strong><\/p>\n<p style=\"text-align: justify;\">Un cop esgotada la via administrativa (tribunals Econ\u00f2mic-administratius) i la contenciosa-administrativa, la q\u00fcesti\u00f3 ha arribat a mans del Tribunal Suprem que ha adm\u00e8s el recurs de cassaci\u00f3 presentat pel contribuent.<\/p>\n<p style=\"text-align: justify;\">Per aix\u00f2, l&#8217;alt tribunal ha determinat que haur\u00e0 de fixar jurisprud\u00e8ncia sobre <strong>diverses q\u00fcestions, que s\u00f3n d&#8217;absoluta rellev\u00e0ncia no nom\u00e9s per al contribuent que ha interposat el recurs, sin\u00f3 per a moltes persones que es troben en una situaci\u00f3 similar a la del cas d\u2019autos, \u00e9s a dir, que residint realment fora d&#8217;Espanya tenen un patrimoni important en territori espanyol o obtenen rendes de font espanyola<\/strong>.<\/p>\n<p style=\"text-align: justify;\">Concretament les q\u00fcestions sobre les quals es pronunciar\u00e0 el Tribunal Suprem s\u00f3n les seg\u00fcents:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Determinar si un \u00f2rgan judicial o administratiu pot prescindir del contingut d&#8217;un certificat de resid\u00e8ncia fiscal em\u00e8s per les autoritats fiscals d&#8217;un pa\u00eds que ha subscrit amb Espanya un conveni quan aquest certificat s&#8217;est\u00e9n als efectes del Conveni.<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li>Aclarir si, a l&#8217;efecte d&#8217;analitzar l&#8217;exist\u00e8ncia d&#8217;un conflicte de resid\u00e8ncia entre dos Estats, \u00e9s possible rebutjar el contingut d&#8217;un certificat de resid\u00e8ncia expedit per les autoritats fiscals de l&#8217;altre Estat contractant en el sentit del CDI o la validesa del referit certificat ha de ser presumida, no podent ser-ne el contingut rebutjat, precisament per haver-se subscrit el referit CDI.<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li>Dilucidar si \u00e9s possible que un Estat signant d&#8217;un CDI, de manera unilateral, pugui enjudiciar l&#8217;exist\u00e8ncia d&#8217;un conflicte de resid\u00e8ncia, prescindint de l&#8217;aplicaci\u00f3 de les normes espec\u00edfiques subscrites al CDI esmentat per a aquests casos. Concretament, si en pres\u00e8ncia d&#8217;un conflicte de resid\u00e8ncia, cal acudir a les normes previstes per a la seva soluci\u00f3 al CDI, requerint per a aix\u00f2 d&#8217;una interpretaci\u00f3 aut\u00f2noma i separada de les normes internes que allotgin conceptes similars i, m\u00e9s espec\u00edficament, si la \u00bb regla de desempat \u00bb prevista a l&#8217;article 4.2 CDI, consistent en el \u00abcentre d&#8217;interessos vitals\u00bb \u00e9s equiparable al concepte de \u00abnucli d&#8217;interessos econ\u00f2mics\u00bb de l&#8217;article 9.1.b) LIRPF.<\/li>\n<li>Determinar si l&#8217;expressi\u00f3 \u00abnucli principal o base de les seves activitats o interessos econ\u00f2mics\u00bb que empra l&#8217;article 9.1.b) LIRPF com a criteri per determinar la resid\u00e8ncia fiscal a Espanya, <strong>es pot interpretar en el sentit que n&#8217;hi ha prou perqu\u00e8 s&#8217;entengui complert tal criteri, amb qu\u00e8 l&#8217;interessat sigui titular d&#8217;un patrimoni immobiliari o mobiliari al nostre pa\u00eds, del qual no procedeixen ingressos<\/strong>. Concretament, si aquesta \u00fanica circumst\u00e0ncia \u00e9s suficient, per si sola, per enervar l&#8217;efic\u00e0cia d&#8217;un certificat de resid\u00e8ncia fiscal em\u00e8s per les autoritats fiscals d&#8217;un pa\u00eds que ha subscrit amb Espanya un CDI, quan aquest certificat s&#8217;est\u00e9n \u201cals efectes d&#8217;aquest CDI\u00bb.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Estarem molt atents per tant a all\u00f2 que finalment decideixi el Tribunal Suprem en aquest cas, at\u00e8s que la seva decisi\u00f3 marcar\u00e0 un abans i un despr\u00e9s a l&#8217;efecte d&#8217;analitzar els sup\u00f2sits de resid\u00e8ncia fiscal a l&#8217;estranger que sigui objecte de discussi\u00f3 per part de l&#8217;Administraci\u00f3 Tribut\u00e0ria, sobre la base del criteri del centre d&#8217;interessos econ\u00f2mics.<\/p>\n<p style=\"text-align: justify;\">A <strong>addwill<\/strong>, estem a la vostra disposici\u00f3 si voleu ampliar la informaci\u00f3 i assessorament sobre aix\u00f2 per part dels nostres professionals experts del departament fiscal. Podeu deixar la vostra consulta fent <a href=\"https:\/\/addwill.eu\/ca\/contactar\/\" rel=\"nofollow noopener\" target=\"_blank\"><em>clic aqu\u00ed<\/em><\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L&#8217;alt tribunal ha adm\u00e8s un recurs de cassaci\u00f3 en el cas d&#8217;una persona f\u00edsica que l&#8217;Administraci\u00f3 Tribut\u00e0ria va considerar resident fiscal a Espanya per  [&#8230;]<\/p>\n","protected":false},"author":16,"featured_media":13139,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[888],"tags":[],"class_list":["post-13093","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-ca"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.10 - aioseo.com -->\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"nfrost21\"\/>\n\t<link rel=\"canonical\" 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