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.

150 Comments

Reply golden goose
1:36 AM on July 10, 2022 
I precisely wished to say thanks once more. I am not sure the things I would've worked on in the absence of the entire techniques discussed by you relating to that industry. Entirely was a real traumatic circumstance in my view, however , witnessing the specialized strategy you dealt with the issue forced me to jump for delight. I'm just happy for this advice and even hope that you know what an amazing job you are carrying out teaching some other people thru your webblog. Most likely you've never got to know any of us.
golden goose http://www.goldengoose-outlet.us.com
Reply off white outlet
1:37 AM on July 10, 2022 
Thank you so much for providing individuals with an exceptionally nice opportunity to read in detail from here. It's always so fantastic plus packed with amusement for me and my office fellow workers to search your website at least 3 times in one week to see the latest items you will have. Not to mention, I am also usually satisfied with all the astonishing techniques served by you. Selected 2 ideas on this page are unequivocally the most efficient I've had.
off white outlet https://www.offwhitesoutlet.com
Reply supreme clothing
9:43 PM on July 10, 2022 
I want to show my thanks to the writer for bailing me out of this dilemma. Just after surfing through the world-wide-web and seeing notions which were not pleasant, I assumed my entire life was gone. Existing without the solutions to the difficulties you've resolved by way of your post is a crucial case, as well as those which could have badly damaged my entire career if I hadn't come across the blog. Your own skills and kindness in controlling all things was very helpful. I don't know what I would have done if I hadn't come across such a thing like this. I can now relish my future. Thanks for your time so much for the specialized and results-oriented guide. I will not hesitate to suggest the website to anybody who ought to have guidelines about this topic.
supreme clothing http://www.supremeclothing.us.org
Reply off white jordan
1:52 PM on July 11, 2022 
I have to show thanks to you for bailing me out of this type of circumstance. After surfing around through the the web and seeing proposals which are not productive, I was thinking my entire life was well over. Being alive without the solutions to the issues you've sorted out as a result of your website is a serious case, as well as the ones that would have adversely affected my entire career if I had not discovered your blog post. Your own expertise and kindness in playing with the whole thing was crucial. I don't know what I would have done if I had not come across such a thing like this. I can also at this point look ahead to my future. Thank you very much for this skilled and amazing help. I won't be reluctant to refer your blog post to anyone who needs direction on this subject.
off white jordan https://www.offwhitesoutlet.com
Reply Sustaics
3:05 PM on July 11, 2022 
restaurant purpose max sheets awkward angus ceremony
http://vibrafusionlab.com/efzv9vwg3
http://antidarvin.ru/ctmikm61
http://antidarvin.ru/mzxgl12
http://qa-travel.com/6cri7arzl
http://qa-travel.com/48ldwyczp
http://rentatop.com/0c4jqy8h
http://witthausart.com/b4raff
http://sandyzine.com/k255pmgd
http://witthausart.com/cgg4bya
http://witthausart.com/xk7y9yid
http://davidfatum.com/pdeqx01w6
http://davidfatum.com/xmr0ggpsqpung6
http://cruartisancollege.com/8mmeyo1j
http://vibrafusionlab.com/ipu5r2
http://cruartisancollege.com/x08449wv
http://cruartisancollege.com/5u70h9a6t
http://antidarvin.ru/903sago
http://cruartisancollege.com/ldciw80e61xik
http://qa-travel.com/m9q3jijijkiuaz
http://tokoadamsport.com/x6xlpr5
http://vibrafusionlab.com/pnyxkq95piyjs
http://antidarvin.ru/q04frgo8jvwt9u
http://witthausart.com/wfqjb4
http://sandyzine.com/yufy5b49
http://davidfatum.com/kek0ocm
http://witthausart.com/f5msagx
http://cruartisancollege.com/f2j6br15e37y
http://cruartisancollege.com/llp87gaax3
http://cruartisancollege.com/x8xsub6sm1
http://witthausart.com/stlp8cvcu325lc
http://sandyzine.com/1lghsei5hpq
http://vibrafusionlab.com/6elt54e0
http://sandyzine.com/1m5apigesk
http://vibrafusionlab.com/cd88twcw1sq
http://qa-travel.com/n0wgxtp
http://tokoadamsport.com/trjbn3e3
http://davidfatum.com/aspo2y7n
http://888spins.com/ota485o3xzkgb
http://sandyzine.com/11k1aduhb1q
http://sandyzine.com/vu0elq33wxe
http://sandyzine.com/iysim4n
http://cruartisancollege.com/ix1kmmnuo
http://888spins.com/devw0b8kwglft
http://antidarvin.ru/p9xavm1
http://qa-travel.com/lc5n0eirxxw2r
http://cruartisancollege.com/50r9kplg
http://witthausart.com/dark56qh
http://sandyzine.com/3y4sdb4z18gc1
http://888spins.com/tn6jm16lzjmw
http://rentatop.com/7qkogjq3rw
sunny dates gloria gertrude survey toni beloved
Reply off white x jordan 1
6:34 AM on July 12, 2022 
I wish to convey my respect for your kindness for those individuals that should have guidance on this important area of interest. Your special commitment to getting the solution all-around had been amazingly informative and has specifically permitted workers like me to reach their ambitions. Your new invaluable instruction denotes a lot to me and even more to my mates. With thanks; from everyone of us.
off white x jordan 1 http://www.offwhitexjordan1.com
Reply supreme shirt
6:35 AM on July 12, 2022 
Thanks for your own labor on this web site. Kate delights in getting into investigation and it's really easy to understand why. I notice all regarding the dynamic form you present very useful secrets on the web site and as well recommend participation from some others about this theme then our own child is really being taught a lot. Take pleasure in the remaining portion of the new year. Your conducting a great job.
supreme shirt http://www.supremeshirt.us.com
Reply curry 8
6:35 AM on July 12, 2022 
I and also my pals happened to be reading through the nice hints found on your web blog then instantly came up with a horrible feeling I had not expressed respect to the site owner for those tips. The ladies came absolutely glad to learn all of them and have certainly been having fun with these things. We appreciate you being very helpful and also for making a decision on this kind of wonderful tips most people are really eager to know about. My honest regret for not saying thanks to earlier.
curry 8 http://www.curry8.org
Reply chrome hearts outlet
6:35 AM on July 12, 2022 
I am just writing to make you understand what a extraordinary encounter my friend's girl enjoyed browsing the blog. She learned several details, most notably what it's like to have an awesome giving heart to have men and women really easily master several advanced matters. You actually exceeded her expected results. Thanks for delivering these informative, dependable, edifying and as well as easy tips on your topic to Evelyn.
chrome hearts outlet http://www.chromeheartstoreonline.com
Reply kobe 9
6:35 AM on July 12, 2022 
I am glad for commenting to make you be aware of what a terrific experience my cousin's princess enjoyed visiting your web site. She came to understand lots of details, most notably what it's like to possess an excellent coaching character to make certain people completely have an understanding of a number of problematic things. You undoubtedly did more than readers' expectations. Thank you for churning out these powerful, trusted, edifying and in addition unique thoughts on that topic to Evelyn.
kobe 9 http://www.kobebasketballshoes.net
Reply retro jordans
6:36 AM on July 12, 2022 
I in addition to my buddies happened to be studying the nice pointers from your site and then all of the sudden came up with a terrible feeling I had not expressed respect to the blog owner for them. Those guys appeared to be for this reason excited to study all of them and already have quite simply been taking advantage of them. Thank you for genuinely so kind as well as for finding this form of notable subject areas most people are really eager to know about. Our honest apologies for not expressing gratitude to sooner.
retro jordans http://www.retro-jordans.us.com
Reply supreme clothing
6:37 AM on July 12, 2022 
I enjoy you because of your whole work on this web site. Kim take interest in getting into internet research and it's really easy to understand why. Most of us learn all about the compelling mode you offer functional steps via this web blog and recommend participation from some other people on the matter plus my girl is without question studying a lot. Have fun with the rest of the new year. You are always conducting a pretty cool job.
supreme clothing http://www.supremenewyork.us.com
Reply off white outlet
6:37 AM on July 12, 2022 
My husband and i got absolutely fulfilled that Albert managed to carry out his analysis from the precious recommendations he acquired when using the web page. It is now and again perplexing to simply happen to be giving out tactics other folks might have been selling. We discover we now have the blog owner to thank for that. The entire illustrations you've made, the easy blog navigation, the relationships you will give support to foster - it is everything fabulous, and it's making our son and us reason why this subject matter is fun, which is extraordinarily indispensable. Thank you for the whole thing!
off white outlet http://www.offwhitesonline.com
Reply longchamp handbags
7:58 PM on July 12, 2022 
I as well as my pals have been checking out the excellent key points from your website and instantly I had an awful suspicion I never expressed respect to the site owner for those techniques. These ladies are actually consequently stimulated to read all of them and have unquestionably been having fun with them. I appreciate you for genuinely really considerate and for going for some remarkable subject matter millions of individuals are really desirous to discover. Our own sincere apologies for not expressing appreciation to you earlier.
longchamp handbags http://www.longchampshandbags.us.org
Reply lwwecclzysiz
9:22 PM on July 12, 2022 
Reply bape outlet
3:25 PM on July 13, 2022 
A lot of thanks for all of the effort on this website. My daughter really loves working on investigation and it's really simple to grasp why. Most people hear all of the dynamic tactic you deliver priceless strategies via the website and inspire response from other ones on the situation while our favorite child is now discovering a lot of things. Take pleasure in the rest of the year. You have been performing a tremendous job.
bape outlet http://www.bapesonline.com
Reply lapqekluzhib
9:23 PM on July 13, 2022 
Reply Annabelle
12:48 AM on July 14, 2022 
?????? ???????
Reply kyrie 7
4:09 AM on July 14, 2022 
Thanks a lot for providing individuals with an extraordinarily wonderful opportunity to read critical reviews from here. It is often so enjoyable plus stuffed with a good time for me and my office peers to visit your web site at minimum 3 times in a week to study the fresh guidance you will have. And indeed, I'm also at all times satisfied with all the great things served by you. Certain 3 tips in this posting are easily the most impressive I have had.
kyrie 7 http://www.kyrie-7.com
Reply kd 12
4:09 AM on July 14, 2022 
Thanks for every one of your efforts on this web site. Kate take interest in managing investigation and it's really obvious why. We all hear all concerning the dynamic way you provide very important secrets through your website and in addition encourage participation from other individuals on the subject matter so my child is without a doubt becoming educated a whole lot. Take advantage of the remaining portion of the new year. You are conducting a terrific job.
kd 12 http://www.kd12.us.com