<\/p>\n
RIERA CONSULTING plantea ante la Comisi\u00f3n Europea la discriminaci\u00f3n de Espa\u00f1a a los funcionarios europeos por la imposici\u00f3n fiscal de su vivienda habitual<\/strong><\/p>\n<\/div>\n La EUIPO (Oficina de Marcas de la Uni\u00f3n Europea) con sede en Alicante, cuenta con m\u00e1s de 1.000 trabajadores de todas las nacionalidades de la Uni\u00f3n Europea.<\/p>\n Este personal al servicio de la EUIPO, vive y reside en Alicante, donde se han establecido con sus familias, y donde tienen su vivienda habitual.<\/p>\n Sin embargo, por aplicaci\u00f3n del Protocolo de privilegios e inmunidades de la Uni\u00f3n, muchos de ellos se ven obligados a guardar su residencia fiscal en el Estado miembro donde trabajaban con anterioridad de entrar al servicio de la Uni\u00f3n Europea (Francia, Alemania, Bulgaria, etc).<\/p>\n Esta dicotom\u00eda entre la residencia \u201creal\u201d y la residencia \u201cfiscal\u201d atribuida por el Protocolo tiene como consecuencia que la Administraci\u00f3n espa\u00f1ola considere su vivienda habitual, como residencia secundaria (similar a una residencia de veraneo) y que el trabajador al servicio de la Uni\u00f3n Europea no tenga \u201ca nivel tributario\u201d una vivienda habitual en ning\u00fan Estado Miembro.<\/p>\n RIERA CONSULTING, frente a los requerimientos que est\u00e1 realizando la Agencia Tributaria Espa\u00f1ola solicitando el pago de impuestos sobre la vivienda habitual de los trabajadores al servicio de la EUIPO en Alicante, plantea ante la Comisi\u00f3n Europea el posible trato discriminatorio de Espa\u00f1a a estos trabajadores, por infracci\u00f3n a la libre circulaci\u00f3n de trabajadores y capitales (art. 45 y 62 TFUE).<\/p>\n Para m\u00e1s informaci\u00f3n sobre este tema contacta con nosotros.<\/p>\n<\/div>\n <\/p>\n The EUIPO (European Union Trademark Office) with headquarters in Alicante, has more than 1,000 workers of all nationalities of the European Union.<\/p>\n These EUIPO staff live and reside in Alicante, where they have settled with their families, and where they have their usual place of residence.<\/p>\n However, by application of the Protocol of Privileges and Immunities of the EU, many of them are obliged to keep their tax residence in the Member State where they worked before becoming employees of the European Union (France, Germany, Bulgaria, etc.).<\/p>\n This dichotomy between the \u00abreal\u00bb residence and the \u00abtax\u00bb residence attributed by the Protocol causes the Spanish Administration to consider their habitual residence as a secondary residence (similar to a summer residence) and the worker in the service of the European Union to not have \u00abfor tax purposes\u00bb a habitual residence in any Member State.<\/p>\n RIERA CONSULTING, in view of the requirements being made by the Spanish Tax Agency requesting the payment of taxes on the main residence of workers in the service of the EUIPO in Alicante, raises before the European Commission the possible discriminatory treatment of these workers by Spain, by infringing on the free movement of workers and capital (art. 45 and 62 TFEU).<\/p>\n For more information on this issue, please contact us.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":503,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[21,15,35],"tags":[],"class_list":["post-502","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-derecho-laboral","category-funcionarios-internacionales","category-publicaciones"],"acf":{"autor_equipo":null,"seo_title":"","seo_description":"","seo_og_image":null,"json-ld":"","seo_noindex":false},"_links":{"self":[{"href":"https:\/\/www.rieraconsulting.es\/de\/wp-json\/wp\/v2\/posts\/502","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rieraconsulting.es\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rieraconsulting.es\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rieraconsulting.es\/de\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rieraconsulting.es\/de\/wp-json\/wp\/v2\/comments?post=502"}],"version-history":[{"count":0,"href":"https:\/\/www.rieraconsulting.es\/de\/wp-json\/wp\/v2\/posts\/502\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rieraconsulting.es\/de\/wp-json\/wp\/v2\/media\/503"}],"wp:attachment":[{"href":"https:\/\/www.rieraconsulting.es\/de\/wp-json\/wp\/v2\/media?parent=502"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rieraconsulting.es\/de\/wp-json\/wp\/v2\/categories?post=502"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rieraconsulting.es\/de\/wp-json\/wp\/v2\/tags?post=502"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}RIERA CONSULTING raises the issue of Spain’s discrimination against European civil servants regarding the taxation of their main residence before the European Commission.<\/h3>\n<\/div>\n