{"id":18558,"date":"2018-10-30T16:02:06","date_gmt":"2018-10-30T15:02:06","guid":{"rendered":"http:\/\/www.versatil.legal\/?p=17943"},"modified":"2018-10-30T16:02:06","modified_gmt":"2018-10-30T15:02:06","slug":"la-tributacion-de-los-medicos-por-asistir-a-congresos-cientificos","status":"publish","type":"post","link":"https:\/\/conversa.legal\/ca\/la-tributacion-de-los-medicos-por-asistir-a-congresos-cientificos\/","title":{"rendered":"LA TRIBUTACI\u00d3N DE LOS M\u00c9DICOS POR ASISTIR A CONGRESOS CIENT\u00cdFICOS"},"content":{"rendered":"<p>El <strong><a href=\"https:\/\/www.boe.es\/boe\/dias\/2017\/12\/30\/pdfs\/BOE-A-2017-15842.pdf\">Real Decreto 1074\/2017<\/a><\/strong>, de 29 de diciembre, publicado en el BOE de fecha 30 de diciembre de 2017, modific\u00f3, entre otros, el Reglamento sobre la Renta de las Personas F\u00edsicas.<\/p>\n<p>La \u00faltima aclaraci\u00f3n incorporada en el Reglamento, pone fin a la dilatada discusi\u00f3n sobre si la asistencia del personal sanitario a los Congresos M\u00e9dicos deb\u00eda tributar en el IRPF como rendimiento en especie o no. As\u00ed, la conocida resoluci\u00f3n del Tribunal Econ\u00f3mico Administrativo Central n\u00famero 3645\/2013, de 4 de abril de 2017, bas\u00e1ndose en una consulta de la Direcci\u00f3n General de Tributos (V0637-06), acab\u00f3 concluyendo que el importe correspondiente a la invitaci\u00f3n a congresos, eventos o jornadas m\u00e9dicas, deb\u00eda constituir renta en especie sujeta a tributaci\u00f3n para el m\u00e9dico asistente, \u00a0por no cumplir con los requisitos necesarios a los efectos de no considerarlo rendimiento del trabajo en especie, a pesar de que dicha asistencia conllevara la formaci\u00f3n de los profesionales invitados en el campo de su actividad.<\/p>\n<p>Dichas manifestaciones generaron un gran revuelo que provoc\u00f3 que la Organizaci\u00f3n M\u00e9dica Colegial de Espa\u00f1a (OMC) as\u00ed como otros colectivos empresariales, se reunieran poco despu\u00e9s de publicarse la resoluci\u00f3n controvertida con el Ministro de Hacienda y Funci\u00f3n P\u00fablica, Crist\u00f3bal Montoro, y consigui\u00f3 llegar a un acuerdo para modificar el Reglamento del IRPF y excluir de tributaci\u00f3n los estudios de formaci\u00f3n financiados por empresas distintas a las del empleador.<\/p>\n<p>Con la presente modificaci\u00f3n se dota de mayor precisi\u00f3n a la norma de desarrollo que clarifica de forma expresa que no tendr\u00e1 la consideraci\u00f3n de rendimiento de trabajo en especie los estudios financiados por otras empresas o entidades que comercialicen productos para los que resulte necesario disponer de una adecuada formaci\u00f3n por parte del trabajador, siempre que el empleador autorice tal participaci\u00f3n.<\/p>\n<p>De este modo, los gastos en los que incurran las empresas principalmente del sector farmac\u00e9utico y de <em>healthcare<\/em> por la asistencia de profesionales del mundo de la medicina y veterinaria a congresos, simposiums, jornadas, etc., en la medida en que, en dichos eventos tengan lugar actos de formaci\u00f3n y de estudio sobre los productos que dichas empresas comercializan, no tendr\u00e1n la consideraci\u00f3n para dichos participantes de renta del trabajo en especie a efectos de su IRPF.<\/p>\n<p>En consecuencia, cumpliendo con los mencionados requisitos, las empresas organizadoras no quedar\u00e1n obligadas a la pr\u00e1ctica de retenciones a efectos del IRPF. No obstante, cabe destacar que a pesar de que el problema parece resuelto para aquellos m\u00e9dicos con relaci\u00f3n laboral, no puede afirmarse lo mismo para aqu\u00e9llos cuyo desarrollo profesional se realice por cuenta propia, por cuanto la modificaci\u00f3n del Reglamento del IRPF no ha introducido ninguna excepci\u00f3n a la consideraci\u00f3n como de rendimientos de actividades econ\u00f3micas a la misma formaci\u00f3n financiada por un laboratorio farmac\u00e9utico a un aut\u00f3nomo.<\/p>\n<p>&nbsp;<\/p>\n<p>Fotograf\u00eda: Creativeart<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Real Decreto 1074\/2017, de 29 de diciembre, publicado en el BOE de fecha 30 de diciembre de 2017, modific\u00f3, entre otros, el Reglamento sobre la Renta de las Personas F\u00edsicas. La \u00faltima aclaraci\u00f3n incorporada en el Reglamento, pone fin a la dilatada discusi\u00f3n sobre si la asistencia del personal sanitario a los Congresos M\u00e9dicos [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":18559,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[242,582,771,881,909,1046],"class_list":["post-18558","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-derecho-fiscal","tag-congresos-medicos","tag-irpf","tag-personal-sanitario","tag-reglamento-del-irpf","tag-retenciones","tag-tributaciones"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>LA TRIBUTACI\u00d3N DE LOS M\u00c9DICOS POR ASISTIR A CONGRESOS CIENT\u00cdFICOS - Conversa<\/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:\/\/conversa.legal\/ca\/la-tributacion-de-los-medicos-por-asistir-a-congresos-cientificos\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LA TRIBUTACI\u00d3N DE LOS M\u00c9DICOS POR ASISTIR A CONGRESOS CIENT\u00cdFICOS - Conversa\" \/>\n<meta property=\"og:description\" content=\"El Real Decreto 1074\/2017, de 29 de diciembre, publicado en el BOE de fecha 30 de diciembre de 2017, modific\u00f3, entre otros, el Reglamento sobre la Renta de las Personas F\u00edsicas. 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