{"id":14390,"date":"2023-10-31T17:57:19","date_gmt":"2023-10-31T16:57:19","guid":{"rendered":"https:\/\/zurbaran.devplatform.tech\/?p=14390"},"modified":"2023-10-31T17:57:20","modified_gmt":"2023-10-31T16:57:20","slug":"imputacion-de-renta-inmobiliaria-por-vivienda-habitual-en-el-regimen-de-impatriados","status":"publish","type":"post","link":"https:\/\/zurbaran.devplatform.tech\/en\/imputacion-de-renta-inmobiliaria-por-vivienda-habitual-en-el-regimen-de-impatriados\/","title":{"rendered":"Imputaci\u00f3n de renta inmobiliaria por vivienda habitual en el r\u00e9gimen de impatriados"},"content":{"rendered":"<style type=\"text\/css\" data-type=\"vc_cmsms_shortcodes-custom-css\"><\/style>\n<p>La configuraci\u00f3n legal del r\u00e9gimen fiscal especial aplicable a los trabajadores, profesionales, emprendedores e inversores desplazados a territorio espa\u00f1ol (\u201c<strong>R\u00e9gimen de Impatriados<\/strong>\u201d o, coloquialmente, Ley Beckham)<a href=\"#_ftn1\" id=\"_ftnref1\">[1]<\/a> combina elementos tanto del Impuesto sobre la Renta de las Personas F\u00edsicas (\u201c<strong>IRPF<\/strong>\u201d) como del Impuesto sobre la Renta de no Residentes (\u201c<strong>IRNR<\/strong>\u201d), sin lograr, en determinados casos, que dicha conjugaci\u00f3n entre ambas figuras impositivas sea absolutamente clara, generando situaciones interpretables y, por tanto, potencialmente litigiosas.<\/p>\n\n\n\n<p>Este art\u00edculo tiene por objeto analizar una de dichas situaciones controvertidas, como es si resulta jur\u00eddicamente admisible el gravamen de la vivienda habitual en el R\u00e9gimen de Impatriados como imputaci\u00f3n de renta inmobiliaria. Con dicho fin, se examinar\u00e1 la normativa aplicable y los pronunciamientos judiciales existentes, para fundamentar jur\u00eddicamente, en contra del criterio judicial actual, que, a nuestro juicio, nos encontramos ante un supuesto de no sujeci\u00f3n.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<p><a id=\"_ftn1\" href=\"#_ftnref1\">[1]<\/a> Regulado legalmente en el art\u00edculo 93 de la Ley 35\/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas F\u00edsicas y de modificaci\u00f3n parcial de las leyes de los Impuestos sobre Sociedades, sobre la Renta de no Residentes y sobre el Patrimonio.<\/p>\n\n\n\n<p><a href=\"https:\/\/zurbaran.devplatform.tech\/wp-content\/uploads\/2023\/10\/Imputacion-de-renta-inmobiliaria-por-vivienda-habitual-en-el-regimen-de-impatriados.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">ACCESO AL DOCUMENTO COMPLETO<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La configuraci\u00f3n legal del r\u00e9gimen fiscal especial aplicable a los trabajadores, profesionales, emprendedores e inversores desplazados a territorio espa\u00f1ol (\u201cR\u00e9gimen de Impatriados\u201d o, coloquialmente, Ley Beckham)[1] combina elementos tanto del Impuesto sobre la Renta de las Personas F\u00edsicas (\u201cIRPF\u201d) como del Impuesto sobre la Renta de no Residentes (\u201cIRNR\u201d), sin lograr, en determinados casos, que&#8230;<\/p>\n","protected":false},"author":7,"featured_media":14385,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[72],"tags":[106],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.10 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Imputaci\u00f3n de renta inmobiliaria por vivienda habitual en el r\u00e9gimen de impatriados - Zurbar\u00e1n Abogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/zurbaran.devplatform.tech\/imputacion-de-renta-inmobiliaria-por-vivienda-habitual-en-el-regimen-de-impatriados\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imputaci\u00f3n de renta inmobiliaria por vivienda habitual en el r\u00e9gimen de impatriados - Zurbar\u00e1n Abogados\" \/>\n<meta property=\"og:description\" content=\"La configuraci\u00f3n legal del r\u00e9gimen fiscal especial aplicable a los trabajadores, profesionales, emprendedores e inversores desplazados a territorio espa\u00f1ol (\u201cR\u00e9gimen de Impatriados\u201d o, coloquialmente, Ley Beckham)[1] combina elementos tanto del Impuesto sobre la Renta de las Personas F\u00edsicas (\u201cIRPF\u201d) como del Impuesto sobre la Renta de no Residentes (\u201cIRNR\u201d), sin lograr, en determinados casos, que...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/zurbaran.devplatform.tech\/imputacion-de-renta-inmobiliaria-por-vivienda-habitual-en-el-regimen-de-impatriados\/\" \/>\n<meta property=\"og:site_name\" content=\"Zurbar\u00e1n Abogados\" \/>\n<meta property=\"article:published_time\" content=\"2023-10-31T16:57:19+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-10-31T16:57:20+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/zurbaran.devplatform.tech\/wp-content\/uploads\/2023\/10\/Renta-vivienda-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Beatriz Abascal\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Beatriz Abascal\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/zurbaran.devplatform.tech\/imputacion-de-renta-inmobiliaria-por-vivienda-habitual-en-el-regimen-de-impatriados\/\",\"url\":\"https:\/\/zurbaran.devplatform.tech\/imputacion-de-renta-inmobiliaria-por-vivienda-habitual-en-el-regimen-de-impatriados\/\",\"name\":\"Imputaci\u00f3n de renta inmobiliaria por vivienda habitual en el r\u00e9gimen de impatriados - 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