Shopping Cart
Your Cart is Empty
Quantity:
Subtotal
Taxes
Shipping
Total
There was an error with PayPalClick here to try again
CelebrateThank you for your business!You should be receiving an order confirmation from Paypal shortly.Exit Shopping Cart

RAÚL GONZÁLEZ GALÁN ABOGADOS



EL TRIBUNAL SUPREMO PROHÍBE A LA AGENCIA TRIBUTARIA LA IMPUTACIÓN COMO GANANCIA PATRIMONIAL DE LOS BIENES EN EL EXTRANJERO SIN PLAZO DE PRESCRIPCIÓN

El Tribunal Supremo, en Sentencia de 20 de junio de 2022, prohíbe a la Agencia Tributaria imputar como ganancia patrimonial los bienes en el extranjero sin plazo de prescripción.

La Sentencia determina que una liquidación por IRPF no puede practicarse sin sometimiento a plazo de prescripción alguno, cuando las ganancias patrimoniales no justificadas que se regularizan correspondan a rendimientos constituidos en bienes y activos en el extranjero y hayan sido puestas de manifiesto con ocasión del cumplimiento extemporáneo de la obligación de información.

Según la Sentencia, la Comisión Europea considera que la previsión contenida en el artículo 39.2 de la LIRPF, introduce un mecanismo manifiestamente desproporcionado de imprescriptibilidad de la potestad de regularizar las rentas de la AEAT. Razona también, que en el ámbito de la Unión Europea, existen mecanismos suficientes de cooperación administrativa para la transmisión de información fiscal.

EL ALCANCE DEL PROCEDIMIENTO DE COMPROBACIÓN LIMITADA POR LA AGENCIA TRIBUTARIA NO PUEDE SER AMPLIADO EN LA APERTURA DEL TRÁMITE DE AUDIENCIA

El Tribunal Supremo, en Sentencia de 3 de mayo de 2022, interpreta que la ampliación del alcance del procedimiento de comprobación limitada, junto con la notificación del trámite de audiencia y propuesta de liquidación, es contraria a los artículos 34.1.ñ) y 137 de la LGT, y constituye causa de nulidad de la liquidación dictada, que debe calificarse como infracción sustantiva del artículo 48.1 de la Ley 39/2015 y no como mero defecto formal.

Novedades

Blog

TRIBUTACION DE EXTRANJEROS ATRAPADOS EN ESPAÑA DURANTE EL CONFINAMIENTO

Posted on October 1, 2020 at 1:31 PM
En principio, Hacienda quiere obligar a tributar los extranjeros atrapados en España más de 183 días por el confinamiento. Cita al respecto, el artículo 9 de la Ley del IRPF, que apunta, entre otras circunstancias, que se entenderá que el contribuyente tiene su residencia habitual en España cuando “permanezca más de 183 días, durante el año natural, en territorio español”.

La Dirección General de Tributos en una consulta realizada el pasado mes de junio por un matrimonio de residentes fiscales en Líbano, quienes llegaron a España en enero de este año para realizar un viaje de tres meses pero que, debido al estado de alarma, no pudieron regresar a su país, afirma que los ciudadanos extranjeros que se vieron obligados a permanecer en España durante el periodo de confinamiento como consecuencia de la pandemia y que, por lo tanto, residieron en el país más de 183 días, deben tributar en España por el IRPF, dado que a efectos fiscales se consideran residentes. 

En la consulta precisaban, además que no reciben rentas en España y que habitualmente pasan menos de seis meses al año en el país. De esta forma, Tributos aclara que los días pasados en España mientras duró el estado de alarma (del 14 de marzo hasta el 21 de junio) se contabilizan a efectos de determinar la residencia fiscal en el país, aunque fuera en contra de la voluntad de los ciudadanos y debido al confinamiento.

Sin embargo, en nuestra opinión, aquél no es el principio que rige la residencia. Si no existe una intención de residir, y esto ocurre por fuerza mayor, no pueden computarse los dias correspondientes. Esperemos que los Tribunales nos den la razón.

Fuente: Propia y Dirección General de Tributos

Categories: TRIBUTARIO

Post a Comment

Oops!

Oops, you forgot something.

Oops!

The words you entered did not match the given text. Please try again.

124 Comments

Reply rordiarie
11:27 PM on May 6, 2022 
robbie reported caretaker
http://pakstudentforum.com/forums/profile/marlys38v45591/ buy baclofen fast delivery
http://www.theheallions.club/community/profile/lorenzoharper10/ can i purchase now tablets europe
http://www.xes-roe.com/community/profile/genepaulson7093/ where to buy simvastatin
http://chooseveterans.com/community/profile/lindsayrex53348/ drugs price
http://gavraracing.altervista.org/community/profile/charleslouden
7/ isotrexin over the counter
http://www.uwtd.me/profile/jimmieison3385/ citalopram price uk
http://www.kinksoft.com/beta/forum/profile/ann302935281880/ buy cheap cefixime mastercard
http://www.synapticvanguard.com/community/profile/elkeedkins5743/
superdrug pharmacy student discount
http://landoglobalbusiness.com/community/profile/justinramsey54/ generic minocycline where to order florida
http://www.placeofindia.com/forums/profile/brookcaperton4/ order plaquenil chicago
http://dialoguewithadoptees.org/community/profile/sabinetishler73
/ meaghers pharmacy discount code
http://www.uwtd.me/profile/darrelxun656297/ order generic pramipexole
http://9klamart.com/community/profile/dorthyventura7/ cheap medicine order now
http://gavraracing.altervista.org/community/profile/ezekielhester
16/ buy condyline no prescription
http://buyonepage.com/community/profile/florianwatkin2/ price of medicine
http://jankiravani.com/community/profile/clarita96n35111/ buy lotensin uk
http://www.placeofindia.com/forums/profile/blainejqp524870/ cara pharmacy voucher code
http://www.xdo.tech/community/profile/leonardofredric/ buy actonel in usa without prescription
http://www.numenprocess.fr/forum/profile/altawalton20596/ cvs pharmacy discount code
http://nehssie.com/community/profile/natishagarris86/ buy exelon uk
http://folkloresque.net/community/profile/martik712789878/ generic isoptin online order
http://www.biblerally.com/profile/irmatzh96077517/ buy tablets shop canada
http://checkyourlife.de/community/profile/aleciacurry804/ buy demadex ireland
http://www.askalondoner.co.uk/community/profile/alyciag80102777/ acticin pills order
http://thebok.co.za/community/profile/zacherykxu17082/ where can you buy galvus
http://antidarvin.ru/23037/kak-smenit-yazyk-vvoda-na-klaviature
thud terry
Reply hermes belts
6:27 PM on July 8, 2022 
I have to convey my appreciation for your kindness for individuals who should have help on that concept. Your special dedication to getting the solution all around was extremely beneficial and has without exception enabled those much like me to reach their goals. Your personal invaluable useful information denotes a great deal a person like me and extremely more to my fellow workers. With thanks; from all of us.
hermes belts http://www.hermesbelts.us.org
Reply paul george
6:27 PM on July 8, 2022 
I wish to express my appreciation to the writer for bailing me out of this particular difficulty. As a result of searching through the world-wide-web and finding proposals which were not beneficial, I was thinking my entire life was over. Living without the presence of solutions to the issues you have fixed by way of your good guideline is a crucial case, as well as the ones that could have negatively affected my career if I had not noticed your web blog. Your skills and kindness in maneuvering all things was very useful. I am not sure what I would have done if I hadn't discovered such a stuff like this. It's possible to at this point look ahead to my future. Thanks a lot very much for the high quality and effective guide. I will not hesitate to refer your blog post to anybody who needs direction on this area.
paul george http://www.paulgeorge.us.com
Reply cheap russell westbrook shoes
6:28 PM on July 8, 2022 
My husband and i ended up being quite delighted when Chris could finish up his studies through the ideas he was given when using the web pages. It's not at all simplistic to simply happen to be offering facts some people might have been selling. And we also recognize we need the blog owner to thank because of that. All of the explanations you have made, the simple site menu, the relationships you will assist to create - it is most remarkable, and it's really making our son in addition to us imagine that this theme is pleasurable, and that is highly pressing. Thanks for all!
cheap russell westbrook shoes http://www.russellwestbrookshoes.us
Reply cheap kd 12
6:28 PM on July 8, 2022 
I needed to post you a bit of word just to thank you over again over the incredible guidelines you have discussed on this page. It was pretty generous with people like you to present unreservedly what most of us might have distributed as an ebook in making some money for their own end, chiefly seeing that you could have tried it in case you wanted. These advice also served to be the easy way to comprehend other people have similar fervor much like mine to know a good deal more around this condition. Certainly there are thousands of more pleasurable periods ahead for those who looked over your site.
cheap kd 12 http://www.kd12.us.com
Reply hermes
6:28 PM on July 8, 2022 
My wife and i got now delighted that Peter managed to finish up his inquiry via the ideas he acquired from your very own blog. It's not at all simplistic to simply be giving for free tactics which usually many others may have been selling. So we grasp we've got the website owner to give thanks to because of that. All the illustrations you made, the simple web site menu, the relationships you will aid to create - it's got all overwhelming, and it's really letting our son in addition to our family feel that the topic is brilliant, and that is particularly fundamental. Many thanks for the whole thing!
hermes http://www.hermes-handbags.us.com
Reply cheap kd shoes
6:30 PM on July 8, 2022 
I together with my friends were found to be reviewing the excellent hints from your web page then suddenly developed a horrible feeling I never thanked the website owner for those tips. Those men happened to be passionate to see them and now have in reality been loving those things. Appreciate your simply being indeed kind as well as for making a decision on this sort of good tips millions of individuals are really eager to understand about. Our own sincere regret for not saying thanks to sooner.
cheap kd shoes http://www.kevindurant-shoes.us.com
Reply supreme
6:30 PM on July 8, 2022 
I truly wanted to compose a quick comment in order to say thanks to you for all of the great techniques you are showing at this site. My prolonged internet search has finally been compensated with wonderful facts and techniques to write about with my co-workers. I 'd believe that many of us site visitors actually are undoubtedly fortunate to live in a magnificent website with so many special people with good plans. I feel pretty lucky to have encountered your web page and look forward to many more awesome moments reading here. Thank you once more for all the details.
supreme http://www.supremeclothingsstore.com
Reply hermes
6:30 PM on July 8, 2022 
Thank you so much for giving everyone an extremely splendid possiblity to read articles and blog posts from this web site. It is usually so excellent and also jam-packed with a lot of fun for me and my office mates to visit your blog the equivalent of thrice every week to study the fresh guidance you have. And lastly, I am also at all times amazed concerning the special pointers you serve. Some 4 areas in this post are rather the very best we've had.
hermes http://www.hermesonlineshop.com
Reply hermes birkin
2:38 PM on July 9, 2022 
I precisely needed to say thanks all over again. I'm not certain the things I might have made to happen in the absence of the entire hints contributed by you regarding this subject. This was the alarming circumstance in my view, but being able to see the specialized way you solved it made me to leap over gladness. Extremely grateful for this work and thus hope you recognize what an amazing job you are always putting in educating others using your web blog. Most probably you've never come across any of us.
hermes birkin http://www.birkinbag.us.com
Reply golden goose outlet
2:39 PM on July 9, 2022 
I am just commenting to let you be aware of what a wonderful experience our child encountered checking your blog. She noticed many things, not to mention what it's like to have an incredible coaching mindset to get most people with ease know just exactly various advanced subject areas. You actually surpassed our expectations. I appreciate you for providing such essential, healthy, edifying and in addition cool tips about that topic to Kate.
golden goose outlet http://www.golden-goosesoutlet.com
Reply cheap kobes
2:39 PM on July 9, 2022 
I wish to express my appreciation to you for bailing me out of such a challenge. After looking throughout the the web and coming across things which are not pleasant, I believed my entire life was over. Living without the presence of answers to the problems you have sorted out by way of your main posting is a crucial case, as well as those that would have in a wrong way affected my career if I hadn't noticed the website. Your primary skills and kindness in controlling all the stuff was priceless. I'm not sure what I would've done if I had not encountered such a stuff like this. I am able to now look forward to my future. Thanks for your time so much for the impressive and amazing guide. I won't think twice to suggest your site to anyone who needs and wants support about this subject.
cheap kobes http://www.kobe.us.com
Reply golden goose
2:39 PM on July 9, 2022 
I precisely desired to thank you very much once more. I do not know what I would've implemented in the absence of these aspects documented by you about that theme. It was a depressing setting for me, but discovering your well-written approach you resolved the issue made me to cry over gladness. Now i am grateful for this service and then have high hopes you are aware of a great job your are doing training the others all through a site. Probably you've never come across all of us.
golden goose http://www.goldengoosesneakers.us.com
Reply jordan 12
2:40 PM on July 9, 2022 
I precisely needed to say thanks once again. I do not know what I could possibly have carried out without those hints provided by you relating to that theme. It absolutely was the troublesome case in my opinion, but viewing a specialized fashion you processed that forced me to cry with gladness. I will be happy for your assistance and even hope that you really know what a powerful job you're doing instructing some other people all through your website. More than likely you've never got to know any of us.
jordan 12 http://www.jordan12.us.com
Reply off white clothing
2:41 PM on July 9, 2022 
I really wanted to send a remark to be able to express gratitude to you for all of the awesome tricks you are placing here. My time-consuming internet research has at the end been honored with beneficial concept to share with my co-workers. I would repeat that many of us readers are rather blessed to exist in a great place with so many wonderful people with very helpful ideas. I feel quite happy to have used the site and look forward to some more awesome minutes reading here. Thank you once more for everything.
off white clothing http://www.off-whiteclothing.us.com
Reply goyard outlet
2:41 PM on July 9, 2022 
Thanks for your entire work on this web page. Gloria really loves going through investigation and it's easy to understand why. My partner and i hear all regarding the compelling way you make very helpful guidance through this web site and as well welcome response from the others on that theme and our child is certainly starting to learn so much. Take pleasure in the remaining portion of the year. Your carrying out a first class job.
goyard outlet http://www.goyardshandbag.us
Reply cheap curry 8
1:34 AM on July 10, 2022 
A lot of thanks for every one of your labor on this web site. Betty really likes setting aside time for internet research and it is obvious why. My partner and i notice all about the powerful form you offer very important tricks on this web blog and as well increase participation from others on this content and our own simple princess is learning a lot. Enjoy the remaining portion of the new year. You are performing a wonderful job.
cheap curry 8 http://www.curry-8.us
Reply steph curry shoes
1:35 AM on July 10, 2022 
I just wanted to jot down a brief comment to appreciate you for the precious tactics you are sharing at this website. My rather long internet lookup has at the end been compensated with pleasant facts and strategies to write about with my friends and classmates. I would mention that we site visitors are very lucky to be in a really good place with many outstanding professionals with useful methods. I feel really grateful to have encountered the weblog and look forward to many more excellent moments reading here. Thanks a lot once more for all the details.
steph curry shoes http://www.curry-shoes.net
Reply bape hoodie
1:35 AM on July 10, 2022 
I and my buddies have been digesting the good pointers on your web blog and then suddenly came up with a horrible feeling I had not thanked the blog owner for those tips. Those men ended up totally excited to read all of them and have in effect definitely been making the most of them. Many thanks for genuinely well helpful as well as for choosing certain nice information most people are really wanting to be aware of. My honest regret for not saying thanks to sooner.
bape hoodie http://www.bapehoodie.us
Reply kd shoes
1:35 AM on July 10, 2022 
I must express my gratitude for your kind-heartedness giving support to individuals who need guidance on that situation. Your real dedication to getting the solution around has been remarkably functional and have without exception allowed individuals like me to achieve their objectives. The warm and friendly report entails so much a person like me and even more to my office workers. Many thanks; from everyone of us.
kd shoes http://www.kd-shoes.us