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Interpretación jurisprudencial del concepto de ‘ausencias esporádicas’ a efectos de determinar la residencia habitual en España - Despacho de abogados Gómez-Acebo & Pombo
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Interpretación jurisprudencial del concepto de ‘ausencias esporádicas’ a efectos de determinar la residencia habitual en España

icon 11 de enero, 2018
El Tribunal Supremo, en varias sentencias de 28 noviembre del 2017 (rec. n.os 807/2017, 809/2017, 812/2017 y 813/2017), resuelve el debate suscitado a raíz de una serie de fallos dictados por el Tribunal Superior de Justicia del Principado de Asturias en los que estimaba la pretensión de los recurrentes —que tuvieron que permanecer fuera del territorio español más de 183 días como consecuencia de la obtención de una beca para estudiar en el extranjero—, que solicitaban la devolución de las retenciones practicadas en el impuesto sobre la renta de las personas físicas, ya que el tribunal asturiano consideró que dichos sujetos habían dejado de ser residentes en España…

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Interpretación jurisprudencial del concepto de ‘ausencias esporádicas’ a efectos de determinar la residencia habitual en España

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Autor/es

Pilar Álvarez – Consejera Académica

Tipología

Análisis

Áreas y sectores

Fiscal