{"id":4735,"date":"2025-03-07T12:19:50","date_gmt":"2025-03-07T12:19:50","guid":{"rendered":"https:\/\/amsel.es\/?p=4735"},"modified":"2025-03-07T12:19:52","modified_gmt":"2025-03-07T12:19:52","slug":"circular-marzo-2025","status":"publish","type":"post","link":"https:\/\/amsel.es\/ca\/2025\/03\/07\/circular-marzo-2025\/","title":{"rendered":"CIRCULAR MARZO 2025"},"content":{"rendered":"\n<p><strong>1. \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Obligaciones Fiscales de Marzo: modelo 720. \u00bfQu\u00e9 hay que saber?<\/strong><\/p>\n\n\n\n<p>El modelo 720 es una declaraci\u00f3n informativa obligatoria  para ciertos   contribuyentes    con bienes en el extranjero superiores a 50.000 euros.    Se deben   declarar   cuentas bancarias, valores, seguros,   rentas y bienes inmuebles fuera  de    Espa\u00f1a.     Residentes  y  entidades   espa\u00f1olas est\u00e1n obligados,   incluyendo residentes  en   Pa\u00eds  Vasco y  Navarra. Excepciones incluyen   trabajadores   desplazados. Adem\u00e1s,  deben declarar personas f\u00edsicas residentes en el extranjero que sean contribuyentes del IRPF, como diplom\u00e1ticos y  funcionarios i nternacionales espa\u00f1oles. Para m\u00e1s informaci\u00f3n ver punto 1 de la  Newsletter p\u00e1ginas 1 a 3.<\/p>\n\n\n\n<p><strong>2.-\u00a0 \u00a0Implicaciones fiscales del cambio de r\u00e9gimen econ\u00f3mico matrimonial<\/strong><\/p>\n\n\n\n<p>El cambio de r\u00e9gimen econ\u00f3mico matrimonial puede tener implicaciones fiscales, especialmente en IRPF, ITPO e ISD. Si se pasa de gananciales a separaci\u00f3n de bienes sin disoluci\u00f3n del patrimonio com\u00fan, no hay alteraci\u00f3n patrimonial, salvo que la adjudicaci\u00f3n no sea equitativa. Si se cambia de separaci\u00f3n de bienes a gananciales, la   aportaci\u00f3n   de   bienes  privativos   no tributa en ITPO ni ISD, pero s\u00ed en IRPF   si   genera ganancia    patrimonial. En    caso   de   p\u00e9rdida patrimonial,   esta   no puede computarse en IRPF, pero si hay ganancia, debe tributar en la base imponible del ahorro. Para m\u00e1s informaci\u00f3n v\u00e9ase el punto  2 de la Newsletter p\u00e1ginas 3 a 5.<\/p>\n\n\n\n<p><strong>3.- Teletrabajo, residencia fiscal y tributaci\u00f3n.<\/strong><\/p>\n\n\n\n<p>El teletrabajo permite  a  empleados,  especialmente  en   sectores   como   la  inform\u00e1tica   y  el   an\u00e1lisis   de datos, residir en pa\u00edses distintos al de su empleador. En el caso de una trabajadora espa\u00f1ola  que   se traslada a Portugal para teletrabajar, su residencia fiscal se determina seg\u00fan la normativa interna de cada pa\u00eds y el Convenio de Doble Imposici\u00f3n entre Espa\u00f1a y Portugal.   Si es  considerada residente fiscal    en Portugal, tributar\u00e1 all\u00ed por sus ingresos mundiales, y Espa\u00f1a podr\u00e1 gravar las rentas obtenidas por trabajo presencial en su territorio. La empresa  espa\u00f1ola  no   est\u00e1 obligada a   retener impuestos por   el trabajo realizado desde Portugal, pero s\u00ed  por el efectuado en  Espa\u00f1a. Para  evitar  la doble imposici\u00f3n,   Portugal permitir\u00e1 deducir los impuestos pagados en Espa\u00f1a, y la trabajadora  deber\u00e1 gestionar  su situaci\u00f3n fiscal mediante certificados de residencia y declaraciones como el Modelo 210 en Espa\u00f1a. Para m\u00e1sinformaci\u00f3n v\u00e9ase el punto 2 de la Newsletter p\u00e1ginas 3 a 8.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Obligaciones Fiscales de Marzo: modelo 720. \u00bfQu\u00e9 hay que saber? El modelo 720 es una declaraci\u00f3n informativa obligatoria para ciertos contribuyentes con bienes en el extranjero superiores a 50.000 euros. Se deben declarar cuentas bancarias, valores, seguros, rentas y bienes inmuebles fuera de Espa\u00f1a. Residentes y entidades espa\u00f1olas est\u00e1n obligados, incluyendo residentes en [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[12],"tags":[],"class_list":["post-4735","post","type-post","status-publish","format-standard","hentry","category-circulares"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CIRCULAR MARZO 2025 - Amsel Assessors<\/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:\/\/amsel.es\/ca\/2025\/03\/07\/circular-marzo-2025\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CIRCULAR MARZO 2025 - Amsel Assessors\" \/>\n<meta property=\"og:description\" content=\"1. \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Obligaciones Fiscales de Marzo: modelo 720. \u00bfQu\u00e9 hay que saber? El modelo 720 es una declaraci\u00f3n informativa obligatoria para ciertos contribuyentes con bienes en el extranjero superiores a 50.000 euros. Se deben declarar cuentas bancarias, valores, seguros, rentas y bienes inmuebles fuera de Espa\u00f1a. Residentes y entidades espa\u00f1olas est\u00e1n obligados, incluyendo residentes en [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/amsel.es\/ca\/2025\/03\/07\/circular-marzo-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"Amsel Assessors\" \/>\n<meta property=\"article:published_time\" content=\"2025-03-07T12:19:50+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-03-07T12:19:52+00:00\" \/>\n<meta name=\"author\" content=\"Amsel\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"Amsel\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/amsel.es\/ca\/2025\/03\/07\/circular-marzo-2025\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/amsel.es\/ca\/2025\/03\/07\/circular-marzo-2025\/\"},\"author\":{\"name\":\"Amsel\",\"@id\":\"https:\/\/amsel.es\/ca\/#\/schema\/person\/f585214e4001baae3be0354e81cfd40b\"},\"headline\":\"CIRCULAR MARZO 2025\",\"datePublished\":\"2025-03-07T12:19:50+00:00\",\"dateModified\":\"2025-03-07T12:19:52+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/amsel.es\/ca\/2025\/03\/07\/circular-marzo-2025\/\"},\"wordCount\":407,\"publisher\":{\"@id\":\"https:\/\/amsel.es\/ca\/#organization\"},\"articleSection\":[\"Circulares\"],\"inLanguage\":\"ca\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/amsel.es\/ca\/2025\/03\/07\/circular-marzo-2025\/\",\"url\":\"https:\/\/amsel.es\/ca\/2025\/03\/07\/circular-marzo-2025\/\",\"name\":\"CIRCULAR MARZO 2025 - Amsel Assessors\",\"isPartOf\":{\"@id\":\"https:\/\/amsel.es\/ca\/#website\"},\"datePublished\":\"2025-03-07T12:19:50+00:00\",\"dateModified\":\"2025-03-07T12:19:52+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/amsel.es\/ca\/2025\/03\/07\/circular-marzo-2025\/#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/amsel.es\/ca\/2025\/03\/07\/circular-marzo-2025\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/amsel.es\/ca\/2025\/03\/07\/circular-marzo-2025\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/amsel.es\/ca\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"CIRCULAR MARZO 2025\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/amsel.es\/ca\/#website\",\"url\":\"https:\/\/amsel.es\/ca\/\",\"name\":\"Amsel Assessors\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/amsel.es\/ca\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/amsel.es\/ca\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/amsel.es\/ca\/#organization\",\"name\":\"Amsel Assessors\",\"url\":\"https:\/\/amsel.es\/ca\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\/\/amsel.es\/ca\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/amsel.es\/wp-content\/uploads\/2023\/04\/logo3.png\",\"contentUrl\":\"https:\/\/amsel.es\/wp-content\/uploads\/2023\/04\/logo3.png\",\"width\":199,\"height\":84,\"caption\":\"Amsel Assessors\"},\"image\":{\"@id\":\"https:\/\/amsel.es\/ca\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/amsel.es\/ca\/#\/schema\/person\/f585214e4001baae3be0354e81cfd40b\",\"name\":\"Amsel\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\/\/amsel.es\/ca\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/ce6659fda9a1106aed987dcc865b17b8341f7a1ec22ae0c91ac3d392a5be48bd?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/ce6659fda9a1106aed987dcc865b17b8341f7a1ec22ae0c91ac3d392a5be48bd?s=96&d=mm&r=g\",\"caption\":\"Amsel\"},\"url\":\"https:\/\/amsel.es\/ca\/author\/amsel\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"CIRCULAR MARZO 2025 - Amsel Assessors","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:\/\/amsel.es\/ca\/2025\/03\/07\/circular-marzo-2025\/","og_locale":"ca_ES","og_type":"article","og_title":"CIRCULAR MARZO 2025 - Amsel Assessors","og_description":"1. \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Obligaciones Fiscales de Marzo: modelo 720. \u00bfQu\u00e9 hay que saber? El modelo 720 es una declaraci\u00f3n informativa obligatoria para ciertos contribuyentes con bienes en el extranjero superiores a 50.000 euros. Se deben declarar cuentas bancarias, valores, seguros, rentas y bienes inmuebles fuera de Espa\u00f1a. Residentes y entidades espa\u00f1olas est\u00e1n obligados, incluyendo residentes en [&hellip;]","og_url":"https:\/\/amsel.es\/ca\/2025\/03\/07\/circular-marzo-2025\/","og_site_name":"Amsel Assessors","article_published_time":"2025-03-07T12:19:50+00:00","article_modified_time":"2025-03-07T12:19:52+00:00","author":"Amsel","twitter_card":"summary_large_image","twitter_misc":{"Escrit per":"Amsel","Temps estimat de lectura":"2 minuts"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/amsel.es\/ca\/2025\/03\/07\/circular-marzo-2025\/#article","isPartOf":{"@id":"https:\/\/amsel.es\/ca\/2025\/03\/07\/circular-marzo-2025\/"},"author":{"name":"Amsel","@id":"https:\/\/amsel.es\/ca\/#\/schema\/person\/f585214e4001baae3be0354e81cfd40b"},"headline":"CIRCULAR MARZO 2025","datePublished":"2025-03-07T12:19:50+00:00","dateModified":"2025-03-07T12:19:52+00:00","mainEntityOfPage":{"@id":"https:\/\/amsel.es\/ca\/2025\/03\/07\/circular-marzo-2025\/"},"wordCount":407,"publisher":{"@id":"https:\/\/amsel.es\/ca\/#organization"},"articleSection":["Circulares"],"inLanguage":"ca"},{"@type":"WebPage","@id":"https:\/\/amsel.es\/ca\/2025\/03\/07\/circular-marzo-2025\/","url":"https:\/\/amsel.es\/ca\/2025\/03\/07\/circular-marzo-2025\/","name":"CIRCULAR MARZO 2025 - Amsel Assessors","isPartOf":{"@id":"https:\/\/amsel.es\/ca\/#website"},"datePublished":"2025-03-07T12:19:50+00:00","dateModified":"2025-03-07T12:19:52+00:00","breadcrumb":{"@id":"https:\/\/amsel.es\/ca\/2025\/03\/07\/circular-marzo-2025\/#breadcrumb"},"inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/amsel.es\/ca\/2025\/03\/07\/circular-marzo-2025\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/amsel.es\/ca\/2025\/03\/07\/circular-marzo-2025\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/amsel.es\/ca\/"},{"@type":"ListItem","position":2,"name":"CIRCULAR MARZO 2025"}]},{"@type":"WebSite","@id":"https:\/\/amsel.es\/ca\/#website","url":"https:\/\/amsel.es\/ca\/","name":"Amsel Assessors","description":"","publisher":{"@id":"https:\/\/amsel.es\/ca\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/amsel.es\/ca\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":"Organization","@id":"https:\/\/amsel.es\/ca\/#organization","name":"Amsel Assessors","url":"https:\/\/amsel.es\/ca\/","logo":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/amsel.es\/ca\/#\/schema\/logo\/image\/","url":"https:\/\/amsel.es\/wp-content\/uploads\/2023\/04\/logo3.png","contentUrl":"https:\/\/amsel.es\/wp-content\/uploads\/2023\/04\/logo3.png","width":199,"height":84,"caption":"Amsel Assessors"},"image":{"@id":"https:\/\/amsel.es\/ca\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/amsel.es\/ca\/#\/schema\/person\/f585214e4001baae3be0354e81cfd40b","name":"Amsel","image":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/amsel.es\/ca\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/ce6659fda9a1106aed987dcc865b17b8341f7a1ec22ae0c91ac3d392a5be48bd?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/ce6659fda9a1106aed987dcc865b17b8341f7a1ec22ae0c91ac3d392a5be48bd?s=96&d=mm&r=g","caption":"Amsel"},"url":"https:\/\/amsel.es\/ca\/author\/amsel\/"}]}},"_links":{"self":[{"href":"https:\/\/amsel.es\/ca\/wp-json\/wp\/v2\/posts\/4735","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/amsel.es\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/amsel.es\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/amsel.es\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/amsel.es\/ca\/wp-json\/wp\/v2\/comments?post=4735"}],"version-history":[{"count":3,"href":"https:\/\/amsel.es\/ca\/wp-json\/wp\/v2\/posts\/4735\/revisions"}],"predecessor-version":[{"id":4741,"href":"https:\/\/amsel.es\/ca\/wp-json\/wp\/v2\/posts\/4735\/revisions\/4741"}],"wp:attachment":[{"href":"https:\/\/amsel.es\/ca\/wp-json\/wp\/v2\/media?parent=4735"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/amsel.es\/ca\/wp-json\/wp\/v2\/categories?post=4735"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/amsel.es\/ca\/wp-json\/wp\/v2\/tags?post=4735"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}