{"id":17959,"date":"2020-12-03T11:07:37","date_gmt":"2020-12-03T11:07:37","guid":{"rendered":"http:\/\/fwcpfcf.cluster026.hosting.ovh.net\/tributacio-despeses-teletreball\/"},"modified":"2020-12-03T11:08:58","modified_gmt":"2020-12-03T11:08:58","slug":"tributacio-despeses-teletreball","status":"publish","type":"post","link":"https:\/\/www.jda.es\/ca\/tributacio-despeses-teletreball\/","title":{"rendered":"Tributaci\u00f3 despeses teletreball"},"content":{"rendered":"<p><span style=\"color: #000000;\">La directora general de Tributs, la Sra. Mar\u00eda Jos\u00e9 Garde, i el director de Departament de Gesti\u00f3 Tribut\u00e0ria de l&#8217;Ag\u00e8ncia Tribut\u00e0ria, Sr. Gonzalo David Garc\u00eda de Castro, en unes jornades fiscals organitzades per la Federaci\u00f3 Espanyola d&#8217;Associacions Professionals de T\u00e8cnics Tributaris i Assessors Fiscals (FETTAF) han manifestat que probablement abans de final d&#8217;any s&#8217;haur\u00e0 aclarit el criteri de Tributs respecte a les retribucions en esp\u00e8cie dels elements per desenvolupar el teletreball, de manera que s&#8217;aclareixi si la quantitat que abonar\u00e0 l&#8217;empresa a l&#8217;empleat per cobrir determinades despeses, com la llum o l&#8217;aigua per teletreballar a l&#8217;almenys un 30% de la seva jornada setmanal, es consideren retribuci\u00f3 en esp\u00e8cie i per tant han de tributar en l&#8217;IRPF.<\/span><\/p>\n<p><span style=\"color: #000000;\">La nova Llei de Treball a Dist\u00e0ncia establerta pel Reial decret llei 28\/2020, de 22 de setembre, (BOE del dia 23 de setembre) disposa que el desenvolupament de la feina a dist\u00e0ncia haur\u00e0 de ser sufragat o compensat per l&#8217;empresa i no podr\u00e0 suposar l&#8217;assumpci\u00f3 per part deL treballador de les despeses relacionades amb els equips, eines i mitjans vinculats a el desenvolupament de la seva activitat laboral. Els convenis o acords col\u00b7lectius poden establir el mecanisme per determinar i abonar les compensacions de despeses corresponents.<\/span><\/p>\n<hr \/>\n<p><span style=\"color: #000000;\"><strong>JDA SFAI\u00a0<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La directora general de Tributs, la Sra. Mar\u00eda Jos\u00e9 Garde, i el director de Departament de Gesti\u00f3 Tribut\u00e0ria de l&#8217;Ag\u00e8ncia Tribut\u00e0ria, Sr. Gonzalo David Garc\u00eda de Castro, en unes jornades fiscals organitzades per la Federaci\u00f3 Espanyola d&#8217;Associacions Professionals de T\u00e8cnics Tributaris i Assessors Fiscals (FETTAF) han manifestat que probablement abans de final d&#8217;any s&#8217;haur\u00e0 aclarit<\/p>\n","protected":false},"author":50,"featured_media":17904,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rs_blank_template":"","rs_page_bg_color":"","slide_template_v7":"","footnotes":""},"categories":[826],"tags":[],"class_list":["post-17959","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-ca-2"],"_links":{"self":[{"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/posts\/17959","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/users\/50"}],"replies":[{"embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/comments?post=17959"}],"version-history":[{"count":0,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/posts\/17959\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/media\/17904"}],"wp:attachment":[{"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/media?parent=17959"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/categories?post=17959"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jda.es\/ca\/wp-json\/wp\/v2\/tags?post=17959"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}