{"id":4804,"date":"2025-08-01T18:50:05","date_gmt":"2025-08-01T18:50:05","guid":{"rendered":"https:\/\/amsel.es\/?p=4804"},"modified":"2025-08-01T18:50:07","modified_gmt":"2025-08-01T18:50:07","slug":"circular-agosto-2025","status":"publish","type":"post","link":"https:\/\/amsel.es\/en\/2025\/08\/01\/circular-agosto-2025\/","title":{"rendered":"Circular agosto 2025"},"content":{"rendered":"\n<p><strong>1.- C\u00f3mo evitar notificaciones de la AEAT durante las vacaciones.<\/strong><\/p>\n\n\n\n<p>Para evitar   recibir  notificaciones   electr\u00f3nicas de   la   Agencia   Tributaria     durante las vacaciones  u  otros periodos de indisponibilidad, se pueden solicitar &#8220;d\u00edas de cortes\u00eda&#8221;.  Estos   son  per\u00edodos de 30 d\u00edas naturales en los que la AEAT no puede enviar notificaciones. Es necesario solicitar estos d\u00edas con al menos 7 d\u00edas de antelaci\u00f3n a trav\u00e9s de la web de la Agencia Tributaria, utilizando un certificado electr\u00f3nico.   No hay un m\u00ednimo de d\u00edas exigido, y se pueden seleccionar de forma continua o en m\u00faltiples  per\u00edodos  a  lo largo del a\u00f1o. Adem\u00e1s, se permite modificar o cancelar las fechas elegidas siempre y  cuando  se  cumpla con el plazo de preaviso.<\/p>\n\n\n\n<p><strong>2.- \u00a0\u00bfPor qu\u00e9 la Comisi\u00f3n Europea ha abierto un procedimiento a Espa\u00f1a por gravar las viviendas de los no residentes?<\/strong><\/p>\n\n\n\n<p>La Comisi\u00f3n Europea ha iniciado un procedimiento de infracci\u00f3n contra Espa\u00f1a por   considerar  que  su normativa del Impuesto sobre la Renta de No Residentes  (IRNR)   vulnera   el   Derecho Comunitario.   En concreto, se se\u00f1ala que se discrimina a los no residentes al imputarles rentas inmobiliarias incluso por su vivienda habitual en Espa\u00f1a, algo que no se aplica   a  los residentes.   Esta   diferencia   afecta,   seg\u00fan   la Comisi\u00f3n, a   la    libre    circulaci\u00f3n   de   trabajadores  y  capitales.    Adem\u00e1s,    se    extiende tambi\u00e9n   a   los contribuyentes que tributan bajo el r\u00e9gimen de impatriados. La normativa obliga a los no residentes a tributar por todos sus inmuebles no afectos a actividades  econ\u00f3micas,  lo que  se considera  una pr\u00e1ctica discriminatoria.<\/p>\n\n\n\n<p>3<strong>.- La AEAT contra las empresas que utilizan \u201csoftware de doble uso\u201d<\/strong><\/p>\n\n\n\n<p>La Agencia Tributaria ha lanzado la operaci\u00f3n Amperio para combatir el fraude fiscal mediante el uso de &#8220;software de doble uso&#8221;,    especialmente   en el    sector de   instalaciones el\u00e9ctricas. Estas herramientas permiten ocultar ingresos y manipular la contabilidad. La operaci\u00f3n incluye inspecciones sorpresa en los locales de las empresas.   Esta    iniciativa se    alinea   con la Ley 11\/2021 y el Plan de Control   2025, que refuerzan la vigilancia sobre sectores con riesgo de   econom\u00eda sumergida.   Adem\u00e1s,   se   enmarca en la pr\u00f3xima entrada   en   vigor   del   Reglamento Verifactu,   que exigir\u00e1   sistemas de   facturaci\u00f3n   seguros   y trazables desde 2025.<\/p>\n\n\n\n<p><strong>4.-\u00a0 El arrendamiento de inmuebles como actividad econ\u00f3mica. La   persona   contratada   a  jornada completa, \u00bfrequisito m\u00ednimo o suficiente?\u00a0\u00a0<\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n\n\n\n<p>La calificaci\u00f3n   del   arrendamiento   de inmuebles   como   actividad   econ\u00f3mica   genera   importantes efectos fiscales   y   ha sido   objeto   de   debate durante a\u00f1os. Seg\u00fan la normativa del IRPF, para que se   considere actividad econ\u00f3mica es   necesario contar con   al menos una persona contratada   a   jornada completa. Esta exigencia tambi\u00e9n se aplica en el Impuesto sobre Sucesiones y Donaciones (ISD)   y   el de Patrimonio (IP) para acceder a   beneficios   fiscales   de   la   empresa familiar. La controversia radica en si basta con cumplir este requisito formal o si adem\u00e1s debe justificarse econ\u00f3micamente.  En  una sentencia reciente, el Tribunal Supremo ha resuelto que, en el   ISD,  basta   con   cumplir   los  requisitos   formales (empleado a jornada completa y local), sin necesidad    de   una   justificaci\u00f3n   econ\u00f3mica adicional.  Esta interpretaci\u00f3n favorece una visi\u00f3n finalista que facilite la continuidad de las empresas familiares.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1.- C\u00f3mo evitar notificaciones de la AEAT durante las vacaciones. Para evitar recibir notificaciones electr\u00f3nicas de la Agencia Tributaria durante las vacaciones u otros periodos de indisponibilidad, se pueden solicitar &#8220;d\u00edas de cortes\u00eda&#8221;. Estos son per\u00edodos de 30 d\u00edas naturales en los que la AEAT no puede enviar notificaciones. Es necesario solicitar estos d\u00edas con [&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":[208,218,217,134,215,211,213,210,121],"class_list":["post-4804","post","type-post","status-publish","format-standard","hentry","category-circulares","tag-arrendamiento","tag-contratada","tag-no-residentes-2","tag-notificaciones","tag-persona","tag-software","tag-uso","tag-vacaciones","tag-viviendas"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Circular agosto 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\/en\/2025\/08\/01\/circular-agosto-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Circular agosto 2025 - Amsel Assessors\" \/>\n<meta property=\"og:description\" content=\"1.- C\u00f3mo evitar notificaciones de la AEAT durante las vacaciones. 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