{"id":10362,"date":"2021-01-16T20:09:51","date_gmt":"2021-01-16T20:09:51","guid":{"rendered":"https:\/\/centregestor.es\/?p=10362"},"modified":"2021-01-16T20:42:39","modified_gmt":"2021-01-16T20:42:39","slug":"la-dgt-i-els-domicilis-dels-teletreballadors","status":"publish","type":"post","link":"https:\/\/centregestor.es\/ca\/la-dgt-i-els-domicilis-dels-teletreballadors\/","title":{"rendered":"La DGT i els domicilis dels teletreballadors"},"content":{"rendered":"

L’informem que la Direcci\u00f3 General de Tributs (DGT) a la\u00a0consulta V3293\/2020 de 6 de novembre de 2020 respon a la q\u00fcesti\u00f3 sobre el lloc de realitzaci\u00f3 de l’activitat econ\u00f2mica a l’efecte de l’IAE, en el sup\u00f2sit de teletreball dels empleats<\/strong>.<\/p>\n

La DGT considera que no poden tenir consideraci\u00f3 d’establiment la superf\u00edcie dels domicilis dels seus empleats des d’on aquests teletreballen i per tant el lloc de realitzaci\u00f3 de l’activitat de la societat \u00e9s aquell municipi en el qual estigui situat l’establiment des del qual presta els seus serveis. A aquest efecte s’han de considerar com a establiments els locals sobre els quals el subjecte passiu tingui, per qualsevol t\u00edtol, disponibilitat directa. La\u00a0societat no est\u00e0 obligada a matricular-se ni tributar en aquells municipis on no disposi de local o establiment per a l’exercici de la seva activitat de prestaci\u00f3 de serveis i no pot tenir la consideraci\u00f3 d’establiment la superf\u00edcie dels domicilis dels seus empleats que teletreballen<\/strong>.<\/p>\n

Una entitat t\u00e9 per objecte, principalment, la realitzaci\u00f3 d’activitats jur\u00eddiques, activitats de comptabilitat, tenidoria de llibres, auditoria i assessoria fiscal i activitats administratives i auxiliars d’oficina. Els seus empleats realitzen teletreball des dels seus llocs de resid\u00e8ncia.<\/p>\n

D’acord amb\u00a0la regla 5a de la Instrucci\u00f3, amb car\u00e0cter general, el lloc de realitzaci\u00f3 de les activitats empresarials ser\u00e0 el terme municipal en el qual el local estigui situat<\/strong>, i s’ent\u00e9n que s’exerceixen al local les activitats de prestaci\u00f3 de serveis, sempre que es prestin efectivament des d’un establiment.<\/p>\n

Les activitats que duu a terme aquesta societat es classifiquen en els grups o ep\u00edgrafs que es corresponguin de l’Agrupaci\u00f3 84 (\u00abServeis prestats a les empreses\u00bb), entre els quals es troben les prestacions de \u00abServeis jur\u00eddics\u00bb en el Grup 841 i les de \u00abServeis financers i comptables\u00bb en el Grup 842, que tenen assignades quotes m\u00ednimes municipals.<\/p>\n

Segons la DGT el punt de connexi\u00f3 per determinar el lloc de realitzaci\u00f3 de l’activitat \u00e9s el municipi en el qual radiqui l’establiment des d’on es presta el servei<\/strong>, que ser\u00e0 el terme municipal en el qual estigui situat l’establiment des del qual es presten efectivament els serveis, i s’ent\u00e9n realitzades en aquest establiment totes les actuacions que dugui a terme el subjecte passiu.<\/p>\n

A aquest efecte,\u00a0s’han de considerar com a establiments els locals sobre els quals el subjecte passiu tingui, per qualsevol t\u00edtol, disponibilitat directa<\/strong>. En conseq\u00fc\u00e8ncia, la societat prestadora d’aquests serveis haur\u00e0 d’estar donada d’alta i, en el seu cas, satisfer la quota corresponent a cadascuna de les activitats que efectivament exerceixi en aquell municipi en el qual estigui situat l’establiment des del qual presta els serveis,\u00a0i no estar\u00e0 obligada a satisfer altres quotes en aquells municipis en els quals no disposi de local<\/strong>.<\/p>\n

En definitiva\u00a0la societat no est\u00e0 obligada a matricular-se ni tributar en aquells municipis on no disposi de local o establiment<\/strong>\u00a0per a l’exercici de la seva activitat de prestaci\u00f3 de serveis\u00a0i no poden tenir la consideraci\u00f3<\/strong>\u00a0d’establiment\u00a0les superf\u00edcies dels domicilis dels seus empleats que teletreballen<\/strong>, ja que\u00a0en aquestes superf\u00edcies no concorre, des del punt de vista del subjecte passiu prestador del servei<\/strong>\u00a0que es contempla,\u00a0la circumst\u00e0ncia de disponibilitat directa sobre aquestes<\/strong>.<\/p>\n

Para cualquier duda por favor, p\u00f3ngase en contacto con nuestro equipo de expertos, por correo electr\u00f3nico info@centregestor.es o si lo prefiere vis\u00edtenos en nuestras oficinas de Lleida, Barcelona o Tremp.<\/a><\/p>","protected":false},"excerpt":{"rendered":"

L’informem que la Direcci\u00f3 General de Tributs (DGT) a la\u00a0consulta V3293\/2020 de 6 de novembre de 2020 respon<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1092],"tags":[],"class_list":["post-10362","post","type-post","status-publish","format-standard","hentry","category-sin-categoria-ca"],"yoast_head":"\nLa DGT i els domicilis dels teletreballadors - Centre Gestor<\/title>\n<meta name=\"description\" content=\"La DGT emet una consulta 3293\/2020 de 6 de novembre de 2020 sobre el lloc de realitzaci\u00f3 de l'activitat econ\u00f2mica en cas de teletreball.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/centregestor.es\/ca\/la-dgt-i-els-domicilis-dels-teletreballadors\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La DGT i els domicilis dels teletreballadors - Centre Gestor\" \/>\n<meta property=\"og:description\" content=\"La DGT emet una consulta 3293\/2020 de 6 de novembre de 2020 sobre el lloc de realitzaci\u00f3 de l'activitat econ\u00f2mica en cas de teletreball.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/centregestor.es\/ca\/la-dgt-i-els-domicilis-dels-teletreballadors\/\" \/>\n<meta property=\"og:site_name\" content=\"Centre Gestor\" \/>\n<meta property=\"article:published_time\" content=\"2021-01-16T20:09:51+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-01-16T20:42:39+00:00\" \/>\n<meta name=\"author\" content=\"Centre Gestor\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"Centre Gestor\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/la-dgt-i-els-domicilis-dels-teletreballadors\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/la-dgt-i-els-domicilis-dels-teletreballadors\\\/\"},\"author\":{\"name\":\"Centre Gestor\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#\\\/schema\\\/person\\\/27d5e1c4a51332bb0e81990bdd7dc5c6\"},\"headline\":\"La DGT i els domicilis dels teletreballadors\",\"datePublished\":\"2021-01-16T20:09:51+00:00\",\"dateModified\":\"2021-01-16T20:42:39+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/la-dgt-i-els-domicilis-dels-teletreballadors\\\/\"},\"wordCount\":612,\"publisher\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#organization\"},\"articleSection\":[\"Sin categor\u00eda\"],\"inLanguage\":\"ca\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/la-dgt-i-els-domicilis-dels-teletreballadors\\\/\",\"url\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/la-dgt-i-els-domicilis-dels-teletreballadors\\\/\",\"name\":\"La DGT i els domicilis dels teletreballadors - Centre Gestor\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#website\"},\"datePublished\":\"2021-01-16T20:09:51+00:00\",\"dateModified\":\"2021-01-16T20:42:39+00:00\",\"description\":\"La DGT emet una consulta 3293\\\/2020 de 6 de novembre de 2020 sobre el lloc de realitzaci\u00f3 de l'activitat econ\u00f2mica en cas de teletreball.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/la-dgt-i-els-domicilis-dels-teletreballadors\\\/#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/centregestor.es\\\/ca\\\/la-dgt-i-els-domicilis-dels-teletreballadors\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/la-dgt-i-els-domicilis-dels-teletreballadors\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"La DGT i els domicilis dels teletreballadors\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#website\",\"url\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/\",\"name\":\"Centre Gestor\",\"description\":\"Asesor\u00eda Legal\",\"publisher\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#organization\",\"name\":\"Centre Gestor\",\"url\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/centregestor.es\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/logo_180.png.png\",\"contentUrl\":\"https:\\\/\\\/centregestor.es\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/logo_180.png.png\",\"width\":168,\"height\":96,\"caption\":\"Centre Gestor\"},\"image\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#\\\/schema\\\/person\\\/27d5e1c4a51332bb0e81990bdd7dc5c6\",\"name\":\"Centre Gestor\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/524e9ab02bae295030dbe2d64d2f8fca2860fa0864edecca2bdc72eb273f5ceb?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/524e9ab02bae295030dbe2d64d2f8fca2860fa0864edecca2bdc72eb273f5ceb?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/524e9ab02bae295030dbe2d64d2f8fca2860fa0864edecca2bdc72eb273f5ceb?s=96&d=mm&r=g\",\"caption\":\"Centre Gestor\"},\"url\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/author\\\/cg_bloga\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"La DGT i els domicilis dels teletreballadors - Centre Gestor","description":"La DGT emet una consulta 3293\/2020 de 6 de novembre de 2020 sobre el lloc de realitzaci\u00f3 de l'activitat econ\u00f2mica en cas de teletreball.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/centregestor.es\/ca\/la-dgt-i-els-domicilis-dels-teletreballadors\/","og_locale":"ca_ES","og_type":"article","og_title":"La DGT i els domicilis dels teletreballadors - Centre Gestor","og_description":"La DGT emet una consulta 3293\/2020 de 6 de novembre de 2020 sobre el lloc de realitzaci\u00f3 de l'activitat econ\u00f2mica en cas de teletreball.","og_url":"https:\/\/centregestor.es\/ca\/la-dgt-i-els-domicilis-dels-teletreballadors\/","og_site_name":"Centre Gestor","article_published_time":"2021-01-16T20:09:51+00:00","article_modified_time":"2021-01-16T20:42:39+00:00","author":"Centre Gestor","twitter_card":"summary_large_image","twitter_misc":{"Escrit per":"Centre Gestor","Temps estimat de lectura":"3 minuts"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/centregestor.es\/ca\/la-dgt-i-els-domicilis-dels-teletreballadors\/#article","isPartOf":{"@id":"https:\/\/centregestor.es\/ca\/la-dgt-i-els-domicilis-dels-teletreballadors\/"},"author":{"name":"Centre Gestor","@id":"https:\/\/centregestor.es\/ca\/#\/schema\/person\/27d5e1c4a51332bb0e81990bdd7dc5c6"},"headline":"La DGT i els domicilis dels teletreballadors","datePublished":"2021-01-16T20:09:51+00:00","dateModified":"2021-01-16T20:42:39+00:00","mainEntityOfPage":{"@id":"https:\/\/centregestor.es\/ca\/la-dgt-i-els-domicilis-dels-teletreballadors\/"},"wordCount":612,"publisher":{"@id":"https:\/\/centregestor.es\/ca\/#organization"},"articleSection":["Sin categor\u00eda"],"inLanguage":"ca"},{"@type":"WebPage","@id":"https:\/\/centregestor.es\/ca\/la-dgt-i-els-domicilis-dels-teletreballadors\/","url":"https:\/\/centregestor.es\/ca\/la-dgt-i-els-domicilis-dels-teletreballadors\/","name":"La DGT i els domicilis dels teletreballadors - Centre Gestor","isPartOf":{"@id":"https:\/\/centregestor.es\/ca\/#website"},"datePublished":"2021-01-16T20:09:51+00:00","dateModified":"2021-01-16T20:42:39+00:00","description":"La DGT emet una consulta 3293\/2020 de 6 de novembre de 2020 sobre el lloc de realitzaci\u00f3 de l'activitat econ\u00f2mica en cas de teletreball.","breadcrumb":{"@id":"https:\/\/centregestor.es\/ca\/la-dgt-i-els-domicilis-dels-teletreballadors\/#breadcrumb"},"inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/centregestor.es\/ca\/la-dgt-i-els-domicilis-dels-teletreballadors\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/centregestor.es\/ca\/la-dgt-i-els-domicilis-dels-teletreballadors\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/centregestor.es\/ca\/"},{"@type":"ListItem","position":2,"name":"La DGT i els domicilis dels teletreballadors"}]},{"@type":"WebSite","@id":"https:\/\/centregestor.es\/ca\/#website","url":"https:\/\/centregestor.es\/ca\/","name":"Centre Gestor","description":"Asesor\u00eda Legal","publisher":{"@id":"https:\/\/centregestor.es\/ca\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/centregestor.es\/ca\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":"Organization","@id":"https:\/\/centregestor.es\/ca\/#organization","name":"Centre Gestor","url":"https:\/\/centregestor.es\/ca\/","logo":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/centregestor.es\/ca\/#\/schema\/logo\/image\/","url":"https:\/\/centregestor.es\/wp-content\/uploads\/2020\/10\/logo_180.png.png","contentUrl":"https:\/\/centregestor.es\/wp-content\/uploads\/2020\/10\/logo_180.png.png","width":168,"height":96,"caption":"Centre Gestor"},"image":{"@id":"https:\/\/centregestor.es\/ca\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/centregestor.es\/ca\/#\/schema\/person\/27d5e1c4a51332bb0e81990bdd7dc5c6","name":"Centre Gestor","image":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/secure.gravatar.com\/avatar\/524e9ab02bae295030dbe2d64d2f8fca2860fa0864edecca2bdc72eb273f5ceb?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/524e9ab02bae295030dbe2d64d2f8fca2860fa0864edecca2bdc72eb273f5ceb?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/524e9ab02bae295030dbe2d64d2f8fca2860fa0864edecca2bdc72eb273f5ceb?s=96&d=mm&r=g","caption":"Centre Gestor"},"url":"https:\/\/centregestor.es\/ca\/author\/cg_bloga\/"}]}},"_links":{"self":[{"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/posts\/10362","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/comments?post=10362"}],"version-history":[{"count":1,"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/posts\/10362\/revisions"}],"predecessor-version":[{"id":10363,"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/posts\/10362\/revisions\/10363"}],"wp:attachment":[{"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/media?parent=10362"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/categories?post=10362"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/tags?post=10362"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}