{"id":3274,"date":"2021-05-13T09:15:00","date_gmt":"2021-05-13T09:15:00","guid":{"rendered":"https:\/\/beta.todanelo.com\/article\/2021-covid-19-y-residencia-fiscal-en-el-20-parte-ii\/"},"modified":"2024-12-24T10:38:31","modified_gmt":"2024-12-24T10:38:31","slug":"2021-covid-19-y-residencia-fiscal-en-el-20-parte-ii","status":"publish","type":"article","link":"https:\/\/www.todanelo.com\/es\/articulos\/2021-covid-19-y-residencia-fiscal-en-el-20-parte-ii\/","title":{"rendered":"2021: Covid-19 y residencia fiscal en el 20 (Parte II)"},"content":{"rendered":"<p>\u00abNos complace centrarnos hoy en una noticia de las que siempre nos gustar\u00eda dar: que el Fisco flexibilice su criterio y haga su postura oficial m\u00e1s razonable, amigable con el contribuyente. En definitiva, m\u00e1s sensible a la realidad y dureza tras el imprevisto hurac\u00e1n del Covid-19. Su efecto arrasador ha podido ser tan devastador y de dimensiones gigantescas y desconociendo fronteras, que nada m\u00e1s nos faltar\u00edan las administraciones fiscales de cada pa\u00eds tratando de recoger migajas entre las runas de los contribuyentes a su paso por cada territorio.<\/p>\n<p>Cuando el pasado 25 de septiembre Expansi\u00f3n publicaba nuestra tribuna de opini\u00f3n denominada <a href=\"https:\/\/www.expansion.com\/opinion\/2020\/09\/25\/5f6ce799468aebcc728b4609.html\" target=\"_blank\" rel=\"noopener\">Covid-19 y Residencia Fiscal en el 20 (Parte I, a la postre)<\/a>, en buena medida nos lament\u00e1bamos de que la Direcci\u00f3n General de Tributos (DGT) hubiera deso\u00eddo la recomendaci\u00f3n del denominado soft law (o derecho blando) de la OCDE. Recordemos la cruda y dura respuesta dada por la DGT a aquellos primeros consultantes en Consulta Vinculante V1983-20 (de 17\/06\/2020): \u00abEn relaci\u00f3n con el citado criterio de permanencia de m\u00e1s de 183 d\u00edas, dentro del a\u00f1o natural, en territorio espa\u00f1ol, los d\u00edas pasados en Espa\u00f1a por el matrimonio (liban\u00e9s), debido al estado de alarma, se computar\u00edan, por lo que si permanecieran m\u00e1s de 183 d\u00edas en territorio espa\u00f1ol en 2020, ser\u00edan considerados contribuyentes del IRPF. Ahora bien, podr\u00edan retornar a su pa\u00eds de origen una vez finalice el estado de alarma (circunstancia prevista para el 21 de junio)\u00bb&#8230;\u00bb<\/p>\n<p>\u00a0<\/p>\n<h3><a href=\"https:\/\/www.expansion.com\/opinion\/2021\/05\/11\/609a789ee5fdea6b2d8b45a7.html\" target=\"_blank\" rel=\"noopener\">Acceder al art\u00edculo completo<\/a><\/h3>\n<p>\u00a0<\/p>\n<p><strong>Art\u00edculo de opini\u00f3n escrito por <a href=\"https:\/\/www.todanelo.com\/equipo-profesional\/albert-mestres-llort\" target=\"_blank\" rel=\"noopener\">Albert Mestres<\/a>, counsel de Fiscalidad Internacional de Toda &#038; Nel-lo<\/strong>.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Fisco flexibiliza su criterio sobre residencia fiscal en la pandemia.<\/p>\n","protected":false},"featured_media":3275,"template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-3274","article","type-article","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>2021: Covid-19 y residencia fiscal en el 20 (Parte II) - Toda &amp; 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