{"id":2172,"date":"2019-06-14T07:51:50","date_gmt":"2019-06-14T07:51:50","guid":{"rendered":"http:\/\/www.aon.es\/site\/ipm-club\/?p=2172"},"modified":"2019-06-14T07:51:51","modified_gmt":"2019-06-14T07:51:51","slug":"el-tribunal-supremo-amplia-la-exencion-fiscal-para-los-trabajadores-que-prestan-servicios-en-el-extranjero","status":"publish","type":"post","link":"https:\/\/www.aon.es\/site\/ipm-club\/2019\/06\/14\/el-tribunal-supremo-amplia-la-exencion-fiscal-para-los-trabajadores-que-prestan-servicios-en-el-extranjero\/","title":{"rendered":"El Tribunal Supremo ampl\u00eda la exenci\u00f3n fiscal para los trabajadores que prestan servicios en el extranjero"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-87fz70-de8d9c282705b26e014bcb8f76eabaef\">\n.flex_column.av-87fz70-de8d9c282705b26e014bcb8f76eabaef{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-87fz70-de8d9c282705b26e014bcb8f76eabaef av_two_third  avia-builder-el-0  el_before_av_one_fourth  avia-builder-el-first  first flex_column_div av-zero-column-padding  '     ><section  class='av_textblock_section av-6koa2k-b164a5b971f3a15be512ed83a67456e3 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2 style=\"text-align: left\"><strong>El TS ampl\u00eda la exenci\u00f3n fiscal para los trabajadores que prestan servicios en el extranjero<\/strong><\/h2>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jwufn9k0-c79bf1dc1c4a720fd077c131f171beb4\">\n.avia-image-container.av-jwufn9k0-c79bf1dc1c4a720fd077c131f171beb4 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-jwufn9k0-c79bf1dc1c4a720fd077c131f171beb4 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-jwufn9k0-c79bf1dc1c4a720fd077c131f171beb4 av-styling- avia-align-center  avia-builder-el-2  el_after_av_textblock  el_before_av_textblock '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-2177 avia-img-lazy-loading-not-2177 avia_image ' src=\"https:\/\/www.aon.es\/site\/ipm-club\/wp-content\/uploads\/sites\/76\/2019\/06\/tribunal.png\" alt='' title='tribunal'  height=\"474\" width=\"891\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/www.aon.es\/site\/ipm-club\/wp-content\/uploads\/sites\/76\/2019\/06\/tribunal.png 891w, https:\/\/www.aon.es\/site\/ipm-club\/wp-content\/uploads\/sites\/76\/2019\/06\/tribunal-300x160.png 300w, https:\/\/www.aon.es\/site\/ipm-club\/wp-content\/uploads\/sites\/76\/2019\/06\/tribunal-768x409.png 768w, https:\/\/www.aon.es\/site\/ipm-club\/wp-content\/uploads\/sites\/76\/2019\/06\/tribunal-705x375.png 705w, https:\/\/www.aon.es\/site\/ipm-club\/wp-content\/uploads\/sites\/76\/2019\/06\/tribunal-450x239.png 450w\" sizes=\"(max-width: 891px) 100vw, 891px\" \/><\/div><\/div><\/div><br \/>\n<section  class='av_textblock_section av-jwuf9hsu-b09f0cc686c88e755a2afc88d2df337d '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>El Tribunal Supremo en la STS 1056\/2019 se apoya en <strong>el art\u00edculo 7.p) de la Ley del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF)<\/strong>seg\u00fan el cual establece que estar\u00e1n exentos los rendimientos del trabajo percibidos por trabajos efectivamente realizados en el extranjero, con los siguientes requisitos<\/p>\n<ul>\n<li>Que dichos trabajos se realicen para una empresa o entidad no residente en Espa\u00f1a o un establecimiento permanente radicado en el extranjero<\/li>\n<li>Que en el territorio en que se realicen os trabajos se aplique un impuesto de naturaleza id\u00e9ntica o an\u00e1loga a la de este impuesto y no se trate de un pa\u00eds o territorio calificado reglamentariamente como para\u00edso fiscal. Se considerar\u00e1 cumplido este requisito cuando el pa\u00eds o territorio en el que se realicen los trabajos tenga suscrito con Espa\u00f1a un convenio para evitar la doble imposici\u00f3n internacional que contenga cl\u00e1usula de intercambio de informaci\u00f3n.<\/li>\n<li>La exenci\u00f3n tendr\u00e1 l\u00edmite m\u00e1ximo de 60.100 euros anuales<\/li>\n<\/ul>\n<p><strong>Eduardo G\u00f3mez de Salazar Sab\u00e1n<\/strong>, socio de la pr\u00e1ctica de Human Capital Services y Derecho Tributario explica en m\u00e1s detalle c\u00f3mo afecta en este art\u00edculo de <strong><a href=\"http:\/\/www.expansion.com\/blogs\/garrigues\/2019\/05\/07\/el-ts-amplia-el-alcance-de-la-exencion.html\">Expansi\u00f3n<\/a><\/strong><\/p>\n<\/div><\/section><br \/>\n<div  class='hr av-202kgc-de768270517840d1f1512e3b78580226 hr-default  avia-builder-el-4  el_after_av_textblock  avia-builder-el-last '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-34hwfg-e5dc6db36b4e6500b79369efb113c147\">\n.flex_column.av-34hwfg-e5dc6db36b4e6500b79369efb113c147{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-34hwfg-e5dc6db36b4e6500b79369efb113c147 av_one_fourth  avia-builder-el-5  el_after_av_two_third  avia-builder-el-last  flex_column_div av-zero-column-padding  '     ><div  id=\"avia-magazine-1\"  class='av-magazine av-jwufwe8f-80f675ce7a88dab5afac5f9aeeedbf66 av-magazine-top-bar-active av-magazine-tabs-active  avia-builder-el-6  avia-builder-el-no-sibling   avia-builder-el-6  avia-builder-el-no-sibling ' ><div class='av-magazine-top-bar '><\/div><div class='av-magazine-group sort_all'><article class='av-magazine-entry av-magazine-entry-id-2373 av-magazine-format-standard av-magazine-type-post av-magazine-entry-1 av-magazine-entry-small '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class=\"av-magazine-thumbnail\"><a href='https:\/\/www.aon.es\/site\/ipm-club\/2021\/04\/20\/quieres-saber-mas-sobre-movilidad-internacional-elena-lacambra-comparte-con-international-people-mobility-club-ipm-club-su-experiencia-tras-mas-de-20-anos-como-expatriada-gracias-a-elena\/' title='Enlace a: \u00bfQuieres saber m\u00e1s sobre movilidad internacional? Elena Lacambra, comparte con  International People Mobility Club (IPM Club) su experiencia tras m\u00e1s de 20 a\u00f1os como expatriada.  Gracias a Elena C. de Garrigues y a Javier Flores P\u00e9rez por la entrevista.' class='av-magazine-thumbnail-link'><img decoding=\"async\" fetchpriority=\"high\" width=\"80\" height=\"80\" src=\"https:\/\/www.aon.es\/site\/ipm-club\/wp-content\/uploads\/sites\/76\/2021\/04\/photo-1554446422-d05db23719d2-80x80.jpg\" class=\"wp-image-2374 avia-img-lazy-loading-not-2374 attachment-thumbnail size-thumbnail wp-post-image\" alt=\"\" srcset=\"https:\/\/www.aon.es\/site\/ipm-club\/wp-content\/uploads\/sites\/76\/2021\/04\/photo-1554446422-d05db23719d2-80x80.jpg 80w, https:\/\/www.aon.es\/site\/ipm-club\/wp-content\/uploads\/sites\/76\/2021\/04\/photo-1554446422-d05db23719d2-36x36.jpg 36w, https:\/\/www.aon.es\/site\/ipm-club\/wp-content\/uploads\/sites\/76\/2021\/04\/photo-1554446422-d05db23719d2-180x180.jpg 180w\" sizes=\"(max-width: 80px) 100vw, 80px\" \/><\/a><\/div><div class=\"av-magazine-content-wrap\"><header class=\"entry-content-header\"><time class='av-magazine-time updated'  itemprop=\"datePublished\" datetime=\"2021-04-20T09:46:05+00:00\" >20 abril, 2021<\/time><h3 class='av-magazine-title entry-title '  itemprop=\"headline\" ><a href='https:\/\/www.aon.es\/site\/ipm-club\/2021\/04\/20\/quieres-saber-mas-sobre-movilidad-internacional-elena-lacambra-comparte-con-international-people-mobility-club-ipm-club-su-experiencia-tras-mas-de-20-anos-como-expatriada-gracias-a-elena\/' title='Enlace a: \u00bfQuieres saber m\u00e1s sobre movilidad internacional? Elena Lacambra, comparte con  International People Mobility Club (IPM Club) su experiencia tras m\u00e1s de 20 a\u00f1os como expatriada.  Gracias a Elena C. de Garrigues y a Javier Flores P\u00e9rez por la entrevista.'>\u00bfQuieres saber m\u00e1s sobre movilidad internacional? Elena Lacambra, comparte con  International People Mobility Club (IPM Club) su experiencia tras m\u00e1s de 20 a\u00f1os como expatriada.  Gracias a Elena C. de Garrigues y a Javier Flores P\u00e9rez por la entrevista.<\/a><\/h3><\/header><\/div><footer class=\"entry-footer\"><\/footer><\/article><article class='av-magazine-entry av-magazine-entry-id-2360 av-magazine-format-standard av-magazine-type-post av-magazine-entry-2 av-magazine-entry-small '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class=\"av-magazine-thumbnail\"><a href='https:\/\/www.aon.es\/site\/ipm-club\/2021\/03\/15\/compartimos-con-vosotros-la-ultima-entrevista-a-expertos-del-international-people-mobility-club-ipm-club-de-aon-donde-tendremos-el-placer-de-escuchar-a-angeles-gonzalez-vigil-de-feex-sobre-las-ultim\/' title='Enlace a: Compartimos con vosotros la \u00faltima entrevista a expertos del International People Mobility Club (IPM Club) de Aon donde tendremos el placer de escuchar a \u00c1ngeles Gonz\u00e1lez-Vigil de FeeX sobre las \u00faltimas tendencias en movilidad internacional.' class='av-magazine-thumbnail-link'><img decoding=\"async\" fetchpriority=\"high\" width=\"80\" height=\"80\" src=\"https:\/\/www.aon.es\/site\/ipm-club\/wp-content\/uploads\/sites\/76\/2018\/11\/imagen-2contenido-chubb-80x80.jpg\" class=\"wp-image-1796 avia-img-lazy-loading-not-1796 attachment-thumbnail size-thumbnail wp-post-image\" alt=\"\" srcset=\"https:\/\/www.aon.es\/site\/ipm-club\/wp-content\/uploads\/sites\/76\/2018\/11\/imagen-2contenido-chubb-80x80.jpg 80w, https:\/\/www.aon.es\/site\/ipm-club\/wp-content\/uploads\/sites\/76\/2018\/11\/imagen-2contenido-chubb-36x36.jpg 36w, https:\/\/www.aon.es\/site\/ipm-club\/wp-content\/uploads\/sites\/76\/2018\/11\/imagen-2contenido-chubb-180x180.jpg 180w, https:\/\/www.aon.es\/site\/ipm-club\/wp-content\/uploads\/sites\/76\/2018\/11\/imagen-2contenido-chubb-120x120.jpg 120w\" sizes=\"(max-width: 80px) 100vw, 80px\" \/><\/a><\/div><div class=\"av-magazine-content-wrap\"><header class=\"entry-content-header\"><time class='av-magazine-time updated'  itemprop=\"datePublished\" datetime=\"2021-03-15T10:20:29+00:00\" >15 marzo, 2021<\/time><h3 class='av-magazine-title entry-title '  itemprop=\"headline\" ><a href='https:\/\/www.aon.es\/site\/ipm-club\/2021\/03\/15\/compartimos-con-vosotros-la-ultima-entrevista-a-expertos-del-international-people-mobility-club-ipm-club-de-aon-donde-tendremos-el-placer-de-escuchar-a-angeles-gonzalez-vigil-de-feex-sobre-las-ultim\/' title='Enlace a: Compartimos con vosotros la \u00faltima entrevista a expertos del International People Mobility Club (IPM Club) de Aon donde tendremos el placer de escuchar a \u00c1ngeles Gonz\u00e1lez-Vigil de FeeX sobre las \u00faltimas tendencias en movilidad internacional.'>Compartimos con vosotros la \u00faltima entrevista a expertos del International People Mobility Club (IPM Club) de Aon donde tendremos el placer de escuchar a \u00c1ngeles Gonz\u00e1lez-Vigil de FeeX sobre las \u00faltimas tendencias en movilidad internacional.<\/a><\/h3><\/header><\/div><footer class=\"entry-footer\"><\/footer><\/article><article class='av-magazine-entry av-magazine-entry-id-2348 av-magazine-format-standard av-magazine-type-post av-magazine-entry-3 av-magazine-entry-small '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class=\"av-magazine-thumbnail\"><a href='https:\/\/www.aon.es\/site\/ipm-club\/2020\/10\/20\/entrevista-a-javier-arribas-ohl\/' title='Enlace a: Entrevista a Javier Arribas-OHL' class='av-magazine-thumbnail-link'><img decoding=\"async\" fetchpriority=\"high\" width=\"80\" height=\"80\" src=\"https:\/\/www.aon.es\/site\/ipm-club\/wp-content\/uploads\/sites\/76\/2020\/10\/photo-1497015289639-54688650d173-80x80.jpg\" class=\"wp-image-2350 avia-img-lazy-loading-not-2350 attachment-thumbnail size-thumbnail wp-post-image\" alt=\"\" srcset=\"https:\/\/www.aon.es\/site\/ipm-club\/wp-content\/uploads\/sites\/76\/2020\/10\/photo-1497015289639-54688650d173-80x80.jpg 80w, https:\/\/www.aon.es\/site\/ipm-club\/wp-content\/uploads\/sites\/76\/2020\/10\/photo-1497015289639-54688650d173-36x36.jpg 36w, https:\/\/www.aon.es\/site\/ipm-club\/wp-content\/uploads\/sites\/76\/2020\/10\/photo-1497015289639-54688650d173-180x180.jpg 180w\" sizes=\"(max-width: 80px) 100vw, 80px\" \/><\/a><\/div><div class=\"av-magazine-content-wrap\"><header class=\"entry-content-header\"><time class='av-magazine-time updated'  itemprop=\"datePublished\" datetime=\"2020-10-20T10:29:26+00:00\" >20 octubre, 2020<\/time><h3 class='av-magazine-title entry-title '  itemprop=\"headline\" ><a href='https:\/\/www.aon.es\/site\/ipm-club\/2020\/10\/20\/entrevista-a-javier-arribas-ohl\/' title='Enlace a: Entrevista a Javier Arribas-OHL'>Entrevista a Javier Arribas-OHL<\/a><\/h3><\/header><\/div><footer class=\"entry-footer\"><\/footer><\/article><article class='av-magazine-entry av-magazine-entry-id-2325 av-magazine-format-standard av-magazine-type-post av-magazine-entry-4 av-magazine-entry-small '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class=\"av-magazine-thumbnail\"><a href='https:\/\/www.aon.es\/site\/ipm-club\/2020\/04\/30\/entrevista-a-jose-maria-caballero-sobre-tendencias-actuales-y-futuras-de-la-movilidad-internacional\/' title='Enlace a: Entrevista a Jos\u00e9 Mar\u00eda Caballero sobre tendencias actuales y futuras de la movilidad internacional' class='av-magazine-thumbnail-link'><img decoding=\"async\" fetchpriority=\"high\" width=\"80\" height=\"80\" src=\"https:\/\/www.aon.es\/site\/ipm-club\/wp-content\/uploads\/sites\/76\/2020\/04\/Foto-micr\u00f3fono-80x80.jpg\" class=\"wp-image-2328 avia-img-lazy-loading-not-2328 attachment-thumbnail size-thumbnail wp-post-image\" alt=\"\" srcset=\"https:\/\/www.aon.es\/site\/ipm-club\/wp-content\/uploads\/sites\/76\/2020\/04\/Foto-micr\u00f3fono-80x80.jpg 80w, https:\/\/www.aon.es\/site\/ipm-club\/wp-content\/uploads\/sites\/76\/2020\/04\/Foto-micr\u00f3fono-36x36.jpg 36w, https:\/\/www.aon.es\/site\/ipm-club\/wp-content\/uploads\/sites\/76\/2020\/04\/Foto-micr\u00f3fono-180x180.jpg 180w, https:\/\/www.aon.es\/site\/ipm-club\/wp-content\/uploads\/sites\/76\/2020\/04\/Foto-micr\u00f3fono-634x630.jpg 634w\" sizes=\"(max-width: 80px) 100vw, 80px\" \/><\/a><\/div><div class=\"av-magazine-content-wrap\"><header class=\"entry-content-header\"><time class='av-magazine-time updated'  itemprop=\"datePublished\" datetime=\"2020-04-30T15:41:11+00:00\" >30 abril, 2020<\/time><h3 class='av-magazine-title entry-title '  itemprop=\"headline\" ><a href='https:\/\/www.aon.es\/site\/ipm-club\/2020\/04\/30\/entrevista-a-jose-maria-caballero-sobre-tendencias-actuales-y-futuras-de-la-movilidad-internacional\/' title='Enlace a: Entrevista a 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size-thumbnail wp-post-image\" alt=\"\" srcset=\"https:\/\/www.aon.es\/site\/ipm-club\/wp-content\/uploads\/sites\/76\/2020\/02\/foto-coronavirus-80x80.png 80w, https:\/\/www.aon.es\/site\/ipm-club\/wp-content\/uploads\/sites\/76\/2020\/02\/foto-coronavirus-36x36.png 36w, https:\/\/www.aon.es\/site\/ipm-club\/wp-content\/uploads\/sites\/76\/2020\/02\/foto-coronavirus-180x180.png 180w\" sizes=\"(max-width: 80px) 100vw, 80px\" \/><\/a><\/div><div class=\"av-magazine-content-wrap\"><header class=\"entry-content-header\"><time class='av-magazine-time updated'  itemprop=\"datePublished\" datetime=\"2020-02-24T12:28:55+00:00\" >24 febrero, 2020<\/time><h3 class='av-magazine-title entry-title '  itemprop=\"headline\" ><a href='https:\/\/www.aon.es\/site\/ipm-club\/2020\/02\/24\/2308\/' title='Enlace a: CORONAVIRUS LAST NEWS COVID-19'>CORONAVIRUS LAST NEWS COVID-19<\/a><\/h3><\/header><\/div><footer 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