{"id":4898,"date":"2023-05-04T11:55:35","date_gmt":"2023-05-04T11:55:35","guid":{"rendered":"https:\/\/ancei.com\/les-retencions-fiscals-i-convenis-de-doble-imposicio\/"},"modified":"2024-10-08T14:40:52","modified_gmt":"2024-10-08T14:40:52","slug":"les-retencions-fiscals-i-convenis-de-doble-imposicio","status":"publish","type":"page","link":"https:\/\/ancei.com\/ca\/les-retencions-fiscals-i-convenis-de-doble-imposicio\/","title":{"rendered":"Les retencions fiscals i convenis de doble imposici\u00f3"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00bb1&#8243; custom_padding_last_edited=\u00bbon|phone\u00bb _builder_version=\u00bb4.16&#8243; background_color=\u00bb#333333&#8243; background_enable_image=\u00bboff\u00bb custom_padding=\u00bb60px||60px||true|\u00bb custom_padding_tablet=\u00bb\u00bb custom_padding_phone=\u00bb30px||30px||true|false\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_row _builder_version=\u00bb4.16&#8243; custom_padding=\u00bb30px||20px||false|false\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.16&#8243; global_colors_info=\u00bb{}\u00bb][et_pb_text content_phone=\u00bb<\/p>\n<h1><span>OBLIGACIONS FISCALS PER A RESIDENTS I NO RESIDENTS<\/span><\/h1>\n<p>\u00bb content_last_edited=\u00bboff|desktop\u00bb admin_label=\u00bbTitle\u00bb _builder_version=\u00bb4.16&#8243; text_font=\u00bb||||||||\u00bb header_font=\u00bbRaleway|900|||||||\u00bb header_font_size=\u00bb60px\u00bb header_line_height=\u00bb1.5em\u00bb header_2_font=\u00bbRaleway|900|||||||\u00bb header_2_text_align=\u00bbcenter\u00bb header_2_font_size=\u00bb40px\u00bb header_2_letter_spacing=\u00bb2px\u00bb header_2_line_height=\u00bb1.25em\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb||||false|false\u00bb custom_padding=\u00bb|||\u00bb animation_style=\u00bbfade\u00bb header_font_size_tablet=\u00bb\u00bb header_font_size_phone=\u00bb30px\u00bb header_font_size_last_edited=\u00bbon|phone\u00bb header_2_font_size_tablet=\u00bb40px\u00bb header_2_font_size_phone=\u00bb\u00bb header_2_font_size_last_edited=\u00bbon|tablet\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n<h1 style=\"text-align: left\"><span style=\"color: #ffffff\">RETENCIONS FISCALS I CONVENIS DE DOBLE IMPOSICI\u00d3<\/span><\/h1>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1&#8243; admin_label=\u00bbService Section\u00bb _builder_version=\u00bb4.16&#8243; background_color=\u00bb#ffffff\u00bb background_enable_image=\u00bboff\u00bb background_position=\u00bbtop_right\u00bb custom_padding=\u00bb60px||60px||true|\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_row admin_label=\u00bbService Area\u00bb _builder_version=\u00bb4.16&#8243; custom_padding=\u00bb0px||30px|||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.16&#8243; custom_padding=\u00bb|||\u00bb global_colors_info=\u00bb{}\u00bb custom_padding__hover=\u00bb|||\u00bb][et_pb_text _builder_version=\u00bb4.16&#8243; text_font=\u00bbLato||||||||\u00bb text_font_size=\u00bb20px\u00bb text_line_height=\u00bb2em\u00bb header_2_font=\u00bbRaleway|900|||||||\u00bb header_2_text_align=\u00bbcenter\u00bb header_2_text_color=\u00bb#b01f58&#8243; header_2_font_size=\u00bb40px\u00bb header_2_line_height=\u00bb1.5em\u00bb header_3_font=\u00bbRaleway|900|||||||\u00bb header_3_text_align=\u00bbcenter\u00bb header_3_text_color=\u00bb#b01f58&#8243; header_3_font_size=\u00bb28px\u00bb header_3_line_height=\u00bb1.5em\u00bb text_orientation=\u00bbjustified\u00bb custom_margin=\u00bb||30px||false|false\u00bb text_font_size_tablet=\u00bb\u00bb text_font_size_phone=\u00bb18px\u00bb text_font_size_last_edited=\u00bbon|phone\u00bb header_3_font_size_phone=\u00bb20px\u00bb header_3_font_size_last_edited=\u00bboff|desktop\u00bb text_orientation_tablet=\u00bb\u00bb text_orientation_phone=\u00bbleft\u00bb text_orientation_last_edited=\u00bbon|desktop\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n<p>Aspectes com la internacionalitzaci\u00f3 dels negocis o l&#8217;auge del teletreball i la mobilitat de les persones f\u00edsiques augmenten la import\u00e0ncia de la fiscalitat vinculada a les relacions internacionals en el m\u00f3n empresarial. Les normatives internes dels diferents pa\u00efsos acostumen a regular una s\u00e8rie de retencions a aplicar, en l&#8217;origen, sobre aquelles rendes obtingudes en el seu territori. Per exemple, \u00e9s habitual que els pa\u00efsos apliquin una retenci\u00f3 en el moment de pagar dividends, interessos i c\u00e0nons, entre altres rendes, o, senzillament, factures a no residents. Aquest fet, pot complicar les relacions econ\u00f2miques amb determinats pa\u00efsos. Precisament, per a poder <strong>fomentar l&#8217;impuls d&#8217;inversions<\/strong> i, al mateix temps, <strong>facilitar les relacions econ\u00f2miques entre pa\u00efsos<\/strong> existeixen acords bilaterals que permeten aconseguir un millor tracte fiscal. Aquests acords bilaterals s\u00f3n els denominats \u00abconvenis per a evitar la doble imposici\u00f3\u00bb.<\/p>\n<p>[\/et_pb_text][et_pb_divider divider_position=\u00bbcenter\u00bb divider_weight=\u00bb3px\u00bb _builder_version=\u00bb4.16&#8243; max_width=\u00bb70px\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb||30px|||\u00bb animation_direction=\u00bbtop\u00bb locked=\u00bboff\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_divider][et_pb_text _builder_version=\u00bb4.16&#8243; text_font=\u00bbLato||||||||\u00bb text_font_size=\u00bb20px\u00bb text_line_height=\u00bb2em\u00bb header_2_font=\u00bbRaleway|900|||||||\u00bb header_2_text_align=\u00bbcenter\u00bb header_2_text_color=\u00bb#b01f58&#8243; header_2_font_size=\u00bb40px\u00bb header_2_line_height=\u00bb1.5em\u00bb text_orientation=\u00bbjustified\u00bb custom_margin=\u00bb||||false|false\u00bb text_font_size_tablet=\u00bb\u00bb text_font_size_phone=\u00bb18px\u00bb text_font_size_last_edited=\u00bbon|phone\u00bb header_2_font_size_tablet=\u00bb\u00bb header_2_font_size_phone=\u00bb30px\u00bb header_2_font_size_last_edited=\u00bbon|phone\u00bb text_orientation_tablet=\u00bb\u00bb text_orientation_phone=\u00bbleft\u00bb text_orientation_last_edited=\u00bbon|desktop\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n<h2>QU\u00c8 SON I PER A QU\u00c8 SERVEIXEN ELS CONVENIS PER A EVITAR LA DOBLE IMPOSICI\u00d3?<\/h2>\n<p>Els convenis per a evitar la doble imposici\u00f3 s\u00f3n acords bilaterals, entre pa\u00efsos, que permeten que les empreses obtinguin millors condicions fiscals en les seves relacions internacionals. Aquests, principalment, eviten que les empreses hagin de pagar dues vegades pel mateix concepte (la doble imposici\u00f3). I, addicionalment, tracten q\u00fcestions com les regles per a determinar la resid\u00e8ncia fiscal, les vies de comunicaci\u00f3 entre administracions tribut\u00e0ries, etc\u00e8tera.<\/p>\n<p>Per exemple, si una empresa andorrana t\u00e9 una filial a l&#8217;estranger, \u00e9s possible que, quan aquesta \u00faltima vulgui distribuir-li un dividend a la seva matriu, es trobi amb una retenci\u00f3 que greu el dividend a pagar. Aquesta retenci\u00f3 podria reduir-se o, fins i tot, eliminar-se amb un conveni per a evitar la doble imposici\u00f3 (CDI).<\/p>\n<p>[\/et_pb_text][et_pb_toggle title=\u00bb Quants convenis per a evitar la doble imposici\u00f3 t\u00e9 subscrits Andorra?\u00bb open_toggle_background_color=\u00bb#f4f4f4&#8243; closed_toggle_background_color=\u00bb#f4f4f4&#8243; _builder_version=\u00bb4.16&#8243; title_font=\u00bbLato|700|||||||\u00bb title_font_size=\u00bb18px\u00bb title_line_height=\u00bb2em\u00bb closed_title_font=\u00bbLato|700|||||||\u00bb closed_title_font_size=\u00bb18px\u00bb closed_title_line_height=\u00bb2em\u00bb body_font=\u00bbLato||||||||\u00bb body_text_align=\u00bbjustify\u00bb body_font_size=\u00bb18px\u00bb body_line_height=\u00bb2em\u00bb custom_margin=\u00bb||0px||false|false\u00bb title_font_size_tablet=\u00bb\u00bb title_font_size_phone=\u00bb16px\u00bb title_font_size_last_edited=\u00bbon|phone\u00bb closed_title_font_size_tablet=\u00bb\u00bb closed_title_font_size_phone=\u00bb16px\u00bb closed_title_font_size_last_edited=\u00bbon|phone\u00bb body_text_align_tablet=\u00bb\u00bb body_text_align_phone=\u00bbleft\u00bb body_text_align_last_edited=\u00bbon|phone\u00bb body_font_size_tablet=\u00bb\u00bb body_font_size_phone=\u00bb16px\u00bb body_font_size_last_edited=\u00bbon|phone\u00bb border_width_all=\u00bb0px\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n<p>Andorra ha signat vint convenis per evitar la doble imposici\u00f3 i actualment es troba en negociacions avan\u00e7ades amb altres pa\u00efsos a nivell internacional.<\/p>\n<p>Els convenis en vigor s\u00f3n: Fran\u00e7a, Luxemburg, Espanya, Emirats \u00c0rabs Units, Portugal, Liechtenstein, Malta, Xipre, San Marino, Hongria, Cro\u00e0cia, Rep\u00fablica Txeca, M\u00f2naco, Isl\u00e0ndia, Pa\u00efsos Baixos, Corea del Sud, Litu\u00e0nia, Let\u00f2nia, Montenegro, Romania.<\/p>\n<p>[\/et_pb_toggle][\/et_pb_column][\/et_pb_row][et_pb_row admin_label=\u00bbService Area\u00bb _builder_version=\u00bb4.16&#8243; custom_padding=\u00bb0px||0px|||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.16&#8243; custom_padding=\u00bb|||\u00bb global_colors_info=\u00bb{}\u00bb custom_padding__hover=\u00bb|||\u00bb][et_pb_text _builder_version=\u00bb4.16&#8243; text_font=\u00bbLato||||||||\u00bb text_font_size=\u00bb20px\u00bb text_line_height=\u00bb2em\u00bb header_2_font=\u00bbRaleway|900|||||||\u00bb header_2_text_align=\u00bbcenter\u00bb header_2_text_color=\u00bb#b01f58&#8243; header_2_font_size=\u00bb40px\u00bb header_2_line_height=\u00bb1.5em\u00bb header_3_font=\u00bbRaleway|900|||||||\u00bb header_3_text_align=\u00bbcenter\u00bb header_3_text_color=\u00bb#b01f58&#8243; header_3_font_size=\u00bb28px\u00bb header_3_line_height=\u00bb1.5em\u00bb text_orientation=\u00bbjustified\u00bb custom_margin=\u00bb||0px||false|false\u00bb text_font_size_tablet=\u00bb\u00bb text_font_size_phone=\u00bb18px\u00bb text_font_size_last_edited=\u00bbon|phone\u00bb header_3_font_size_phone=\u00bb20px\u00bb header_3_font_size_last_edited=\u00bboff|desktop\u00bb text_orientation_tablet=\u00bb\u00bb text_orientation_phone=\u00bbleft\u00bb text_orientation_last_edited=\u00bbon|desktop\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n<p>Aquests convenis bilaterals, a m\u00e9s d&#8217;aportar <strong> seguretat jur\u00eddica,<\/strong> pel simple fet de deixar definides les regles del joc i de permetre calcular l&#8217;impacte fiscal exacte de les operacions realitzades, suposen un <strong>important estalvi en impostos,<\/strong> pel fet d&#8217;evitar duplicitats en les factures tribut\u00e0ries; la qual cosa afavoreix a la internacionalitzaci\u00f3 de les empreses, perqu\u00e8 els convenis permeten ampliar mercats geogr\u00e0fics sense sotmetre aquestes operacions a una penalitzaci\u00f3 fiscal que pugui disminuir la competitivitat d&#8217;aquestes.<\/p>\n<p>Per exemple, quan una empresa andorrana vol prestar serveis a una empresa espanyola, en virtut del conveni per a evitar la doble imposici\u00f3, l&#8217;estat espanyol no aplica cap retenci\u00f3, en origen, a l&#8217;hora de pagar aquesta factura. De la mateixa manera, si una empresa andorrana t\u00e9 una filial espanyola, quan la filial vulgui repartir dividends a la seva matriu andorrana haur\u00e0 de practicar una retenci\u00f3 del 5% (si la participaci\u00f3 \u00e9s superior al 10%), en lloc d&#8217;una del 19%, que \u00e9s la que estableix la normativa espanyola per a residents.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1&#8243; fullwidth=\u00bbon\u00bb _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_fullwidth_image src=\u00bbhttps:\/\/ancei.com\/wp-content\/uploads\/2021\/03\/Montan\u0303a-Andorra-ANCEI.png\u00bb title_text=\u00bbMuntanya Andorra | ANCEI\u00bb _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_fullwidth_image][\/et_pb_section][et_pb_section fb_built=\u00bb1&#8243; _builder_version=\u00bb4.16&#8243; background_color=\u00bb#f4f4f4&#8243; background_enable_image=\u00bboff\u00bb background_position=\u00bbtop_center\u00bb custom_padding=\u00bb60px||60px||true|\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_row admin_label=\u00bbService Area\u00bb _builder_version=\u00bb4.16&#8243; custom_padding=\u00bb0px||30px|||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.16&#8243; custom_padding=\u00bb|||\u00bb global_colors_info=\u00bb{}\u00bb custom_padding__hover=\u00bb|||\u00bb][et_pb_text content_phone=\u00bb<\/p>\n<h2>CALCULEM QUANT T&#8217;ESTALVIARIES CANVIANT LA TEVA RESID\u00c8NCIA FISCAL A ANDORRA<\/h2>\n<p>\u00bb content_last_edited=\u00bboff|phone\u00bb admin_label=\u00bbTitle\u00bb _builder_version=\u00bb4.16&#8243; text_font=\u00bb||||||||\u00bb header_font=\u00bb||||||||\u00bb header_2_font=\u00bbRaleway|900|||||||\u00bb header_2_text_align=\u00bbcenter\u00bb header_2_font_size=\u00bb40px\u00bb header_2_line_height=\u00bb1.5em\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb||10px|\u00bb custom_padding=\u00bb|||\u00bb header_2_font_size_tablet=\u00bb40px\u00bb header_2_font_size_phone=\u00bb30px\u00bb header_2_font_size_last_edited=\u00bbon|phone\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n<h2>M\u00c9S SOBRE ELS CONVENIS DE DOBLE IMPOSICI\u00d3<\/h2>\n<p>[\/et_pb_text][et_pb_divider divider_position=\u00bbcenter\u00bb divider_weight=\u00bb3px\u00bb _builder_version=\u00bb4.16&#8243; max_width=\u00bb70px\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb||10px||false|false\u00bb animation_direction=\u00bbtop\u00bb locked=\u00bboff\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\u00bb4.16&#8243; custom_padding=\u00bb0px||0px|||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.16&#8243; global_colors_info=\u00bb{}\u00bb][et_pb_contact_form use_spam_service=\u00bbon\u00bb recaptcha_list=\u00bbANCEI|ANCEI-0&#8243; email=\u00bbcontacte@ancei.com\u00bb custom_message=\u00bbFORMULARI M\u00d2DUL RETENCIONS FISCALS I CONVENIS DE DOBLE IMPOSICI\u00d3||et_pb_line_break_holder||Nom: %%Nom%% %%Cognom%%||et_pb_line_break_holder||Email: %%Email%%||et_pb_line_break_holder||M\u00f2bil: %%Tel\u00e8fon%%||et_pb_line_break_holder||Missatge: %%Missatge%%\u00bb success_message=\u00bbGr\u00e0cies por contactar amb l&#8217;equip d&#8217;ANCEI! 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fullwidth_field=\u00bbon\u00bb _builder_version=\u00bb4.16&#8243; global_colors_info=\u00bb{}\u00bb][\/et_pb_contact_field][\/et_pb_contact_form][et_pb_toggle title=\u00bbResum de la Pol\u00edtica de Privacitat\u00bb open_toggle_background_color=\u00bb#ffffff\u00bb closed_toggle_background_color=\u00bb#ffffff\u00bb _builder_version=\u00bb4.16&#8243; title_font=\u00bbLato|700|||||||\u00bb title_font_size=\u00bb18px\u00bb title_line_height=\u00bb2em\u00bb closed_title_font=\u00bbLato|700|||||||\u00bb closed_title_font_size=\u00bb18px\u00bb closed_title_line_height=\u00bb2em\u00bb body_font=\u00bbLato||||||||\u00bb body_text_align=\u00bbjustify\u00bb body_font_size=\u00bb18px\u00bb body_line_height=\u00bb2em\u00bb custom_margin=\u00bb||||false|false\u00bb title_font_size_tablet=\u00bb\u00bb title_font_size_phone=\u00bb16px\u00bb title_font_size_last_edited=\u00bbon|phone\u00bb closed_title_font_size_tablet=\u00bb\u00bb closed_title_font_size_phone=\u00bb16px\u00bb closed_title_font_size_last_edited=\u00bbon|phone\u00bb body_text_align_tablet=\u00bb\u00bb body_text_align_phone=\u00bbleft\u00bb body_text_align_last_edited=\u00bbon|phone\u00bb body_font_size_tablet=\u00bb\u00bb body_font_size_phone=\u00bb16px\u00bb body_font_size_last_edited=\u00bbon|phone\u00bb border_width_all=\u00bb0px\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n<ul>\n<li><strong>Responsable del tractament:<\/strong> ANCEI Consultoria Estrat\u00e8gica Internacional, S.A.<\/li>\n<li><strong>Finalitat:<\/strong> Gestionar la sol\u00b7licitud de l&#8217;usuari.<\/li>\n<li><strong>Base jur\u00eddica:<\/strong> El consentiment de l&#8217;usuari.<\/li>\n<li><strong>Destinataris:<\/strong> Les seves dades no se cediran.<\/li>\n<li><strong>Conservaci\u00f3:<\/strong> Per\u00edode legal m\u00e0xim establert.<\/li>\n<li><strong>Drets de l&#8217;interessat:<\/strong> Accedir, rectificar i cancel\u00b7lar les dades referents a la seva persona, oposar-se al tractament de les dades, sol\u00b7licitar la limitaci\u00f3 del tractament o la portabilitat de les dades.\n<div class=\"page\" title=\"Page 12\">\n<div class=\"layoutArea\">\u00a0<\/div>\n<\/div>\n<\/li>\n<\/ul>\n<p>Acc\u00e9s a la <a href=\"https:\/\/ancei.com\/politica-de-privacitat\/\">Pol\u00edtica de Privacitat<\/a> (versi\u00f3 completa).<\/p>\n<p>[\/et_pb_toggle][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>RETENCIONS FISCALS I CONVENIS DE DOBLE IMPOSICI\u00d3Aspectes com la internacionalitzaci\u00f3 dels negocis o l&#8217;auge del teletreball i la mobilitat de les persones f\u00edsiques augmenten la import\u00e0ncia de la fiscalitat vinculada a les relacions internacionals en el m\u00f3n empresarial. Les normatives internes dels diferents pa\u00efsos acostumen a regular una s\u00e8rie de retencions a aplicar, en l&#8217;origen, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-4898","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/ancei.com\/ca\/wp-json\/wp\/v2\/pages\/4898","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ancei.com\/ca\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ancei.com\/ca\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ancei.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ancei.com\/ca\/wp-json\/wp\/v2\/comments?post=4898"}],"version-history":[{"count":6,"href":"https:\/\/ancei.com\/ca\/wp-json\/wp\/v2\/pages\/4898\/revisions"}],"predecessor-version":[{"id":5038,"href":"https:\/\/ancei.com\/ca\/wp-json\/wp\/v2\/pages\/4898\/revisions\/5038"}],"wp:attachment":[{"href":"https:\/\/ancei.com\/ca\/wp-json\/wp\/v2\/media?parent=4898"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}