{"id":2536,"date":"2020-04-02T10:39:00","date_gmt":"2020-04-02T10:39:00","guid":{"rendered":"https:\/\/condescending-bartik.91-134-70-247.plesk.page\/?p=2536"},"modified":"2025-12-02T10:40:15","modified_gmt":"2025-12-02T10:40:15","slug":"tsj-asturias-respalda-criterio-de-rsb-en-exencion-7p","status":"publish","type":"post","link":"https:\/\/condescending-bartik.91-134-70-247.plesk.page\/index.php\/2020\/04\/02\/tsj-asturias-respalda-criterio-de-rsb-en-exencion-7p\/","title":{"rendered":"TSJ Asturias respalda criterio de RSB en exenci\u00f3n 7p)"},"content":{"rendered":"\n<p><strong>RSB ha conseguido dos interesantes Sentencias estimatorias del TSJ de Asturias sobre la aplicaci\u00f3n de la exenci\u00f3n por trabajos realizados en el extranjero. Incompatibilidad entre 7p) y r\u00e9gimen de excesos. Una verdadera opci\u00f3n que no puede ser ejercitada de forma t\u00e1cita.<\/strong><\/p>\n\n\n\n<p>Tenemos el gusto de compartir con vosotros, dos interesantes y novedosas Sentencias del TSJ de Asturias, ambas de fecha 24 de marzo de 2020, la Sentencia 00203\/2020 y la Sentencia 00199\/2020, falladas a favor del contribuyente, cuyo asesoramiento y direcci\u00f3n letrada ha sido llevado a cabo por RSB.<\/p>\n\n\n\n<p>A trav\u00e9s de estas Sentencias, el TSJ de Asturias reconoce que la opci\u00f3n por el \u201cr\u00e9gimen de excesos (art\u00edculo 9.A.3.b.4\u00ba del Reglamento el IRPF)\u201d, frente a la exenci\u00f3n por trabajos realizados en el extranjero, beneficios incompatibles entre s\u00ed, NO puede ejercitarse de forma \u201ct\u00e1cita\u201d mediante la presentaci\u00f3n de la declaraci\u00f3n de la renta, simplemente por el hecho de aceptar el borrador de IRPF sin contradecir el tratamiento aplicado por la empresa.<\/p>\n\n\n\n<p>Estas Sentencias son de gran relevancia puesto que, hasta el momento, no exist\u00eda jurisprudencia en esta l\u00ednea de opini\u00f3n.<\/p>\n\n\n\n<p><em>&nbsp;<\/em>Como especialistas en fiscalidad de expatriados, RSB Tax &amp; Legal&nbsp; tiene una dilatada experiencia en la asistencia en procedimientos ante la Administraci\u00f3n tributaria, Tribunales Econ\u00f3mico Administrativos y Tribunales Superiores de Justicia, defendiendo la aplicaci\u00f3n de la exenci\u00f3n por trabajos realizados&nbsp; en el extranjero establecida en el art\u00edculo 7p) de la Ley del IRPF, consiguiendo m\u00faltiples resoluciones favorables para empleados, directivos y administradores.<\/p>\n\n\n\n<p>Es muy satisfactorio haber conseguido que el TSJ de Asturias haya estimado nuestro criterio a favor de los contribuyentes, cuando se establecen por parte de la Administraci\u00f3n tributaria o el TEAR requisitos no previstos en la norma para denegar de forma sistem\u00e1tica la aplicaci\u00f3n de la exenci\u00f3n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>RSB ha conseguido dos interesantes Sentencias estimatorias del TSJ de Asturias sobre la aplicaci\u00f3n de la exenci\u00f3n por trabajos realizados en el extranjero. Incompatibilidad entre 7p) y r\u00e9gimen de excesos. Una verdadera opci\u00f3n que no puede ser ejercitada de forma t\u00e1cita. Tenemos el gusto de compartir con vosotros, dos interesantes y novedosas Sentencias del TSJ [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"class_list":["post-2536","post","type-post","status-publish","format-standard","hentry","category-actualidad"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>TSJ Asturias respalda criterio de RSB en exenci\u00f3n 7p) - RSB tax&amp;legal<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TSJ Asturias respalda criterio de RSB en exenci\u00f3n 7p) - RSB tax&amp;legal\" \/>\n<meta property=\"og:description\" content=\"RSB ha conseguido dos interesantes Sentencias estimatorias del TSJ de Asturias sobre la aplicaci\u00f3n de la exenci\u00f3n por trabajos realizados en el extranjero. Incompatibilidad entre 7p) y r\u00e9gimen de excesos. Una verdadera opci\u00f3n que no puede ser ejercitada de forma t\u00e1cita. Tenemos el gusto de compartir con vosotros, dos interesantes y novedosas Sentencias del TSJ [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/condescending-bartik.91-134-70-247.plesk.page\/index.php\/2020\/04\/02\/tsj-asturias-respalda-criterio-de-rsb-en-exencion-7p\/\" \/>\n<meta property=\"og:site_name\" content=\"RSB tax&amp;legal\" \/>\n<meta property=\"article:published_time\" content=\"2020-04-02T10:39:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-02T10:40:15+00:00\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/condescending-bartik.91-134-70-247.plesk.page\/index.php\/2020\/04\/02\/tsj-asturias-respalda-criterio-de-rsb-en-exencion-7p\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/condescending-bartik.91-134-70-247.plesk.page\/index.php\/2020\/04\/02\/tsj-asturias-respalda-criterio-de-rsb-en-exencion-7p\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/condescending-bartik.91-134-70-247.plesk.page\/#\/schema\/person\/71f3f7b1c04c7caf2e1798cf16ee1cf8\"},\"headline\":\"TSJ Asturias respalda criterio de RSB en exenci\u00f3n 7p)\",\"datePublished\":\"2020-04-02T10:39:00+00:00\",\"dateModified\":\"2025-12-02T10:40:15+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/condescending-bartik.91-134-70-247.plesk.page\/index.php\/2020\/04\/02\/tsj-asturias-respalda-criterio-de-rsb-en-exencion-7p\/\"},\"wordCount\":325,\"publisher\":{\"@id\":\"https:\/\/condescending-bartik.91-134-70-247.plesk.page\/#organization\"},\"articleSection\":[\"Actualidad\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/condescending-bartik.91-134-70-247.plesk.page\/index.php\/2020\/04\/02\/tsj-asturias-respalda-criterio-de-rsb-en-exencion-7p\/\",\"url\":\"https:\/\/condescending-bartik.91-134-70-247.plesk.page\/index.php\/2020\/04\/02\/tsj-asturias-respalda-criterio-de-rsb-en-exencion-7p\/\",\"name\":\"TSJ Asturias respalda criterio de RSB en exenci\u00f3n 7p) - 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