{"id":16749,"date":"2023-10-26T17:34:05","date_gmt":"2023-10-26T17:34:05","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=16749"},"modified":"2023-10-26T20:20:16","modified_gmt":"2023-10-26T20:20:16","slug":"non-resident","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/fr\/non-resident\/","title":{"rendered":"Comment calculer les jours pour \u00eatre non r\u00e9sident fiscale en Espagne"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"16749\" class=\"elementor elementor-16749\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-cf57bc3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cf57bc3\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4ae3900\" data-id=\"4ae3900\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cd523b6 elementor-widget elementor-widget-text-editor\" data-id=\"cd523b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p dir=\"auto\" data-pm-slice=\"1 1 []\">En Espagne, le d\u00e9compte des jours pour d\u00e9terminer la r\u00e9sidence fiscale est une question importante et pertinente. \u00catre <strong>non r\u00e9sident<\/strong> fiscal en Espagne\u00a0 est bas\u00e9e sur le nombre de jours qu&rsquo;une personne passe dans le pays au cours d&rsquo;une ann\u00e9e fiscale donn\u00e9e. L&rsquo;administration fiscale consid\u00e8re qu&rsquo;une personne est non-r\u00e9sidente \u00e0 des fins fiscales en Espagne lorsque, au cours d&rsquo;une ann\u00e9e civile, c&rsquo;est-\u00e0-dire du 1er janvier au 31 d\u00e9cembre, elle a pass\u00e9 moins de 183 jours en Espagne. Voyez dans cet article comment calculer le nombre de jours de r\u00e9sidence pour v\u00e9rifier cette circonstance.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-74185c6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"74185c6\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fe1bea0\" data-id=\"fe1bea0\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-58f0643 elementor-widget elementor-widget-heading\" data-id=\"58f0643\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">R\u00e9sidence fiscale en Espagne<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-5fe8a42 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5fe8a42\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2d9588a\" data-id=\"2d9588a\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5370963 elementor-widget elementor-widget-text-editor\" data-id=\"5370963\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L&rsquo;administration fiscale espagnole consid\u00e8re qu&rsquo;une personne physique a \u00e9t\u00e9 r\u00e9sidente fiscale en Espagne au cours d&rsquo;une ann\u00e9e donn\u00e9e &#8211; et que, par cons\u00e9quent, elle doit payer l&rsquo;imp\u00f4t sur le revenu des personnes physiques au titre de cette ann\u00e9e pour tous les revenus obtenus dans le monde entier &#8211; si l&rsquo;une des circonstances suivantes s&rsquo;applique :<\/p><h3>Qu&rsquo;est-ce qu&rsquo;un r\u00e9sident fiscal en Espagne ?<\/h3><ul><li>Si vous avez s\u00e9journ\u00e9 plus de 183 jours de l&rsquo;ann\u00e9e civile en Espagne.<\/li><li>Si vos enfants mineurs et votre conjoint r\u00e9sident en Espagne, sauf preuve du contraire.<\/li><li>Ou si vos principaux int\u00e9r\u00eats \u00e9conomiques se trouvent dans notre pays. En d&rsquo;autres termes, si l&rsquo;Espagne est le lieu o\u00f9 se concentrent la plupart de vos investissements ou de vos affaires, o\u00f9 vous administrez vos biens ou o\u00f9 vous obtenez la majeure partie de vos revenus.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-4a4e632 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4a4e632\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2a51b30\" data-id=\"2a51b30\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-69d35d1 elementor-widget elementor-widget-heading\" data-id=\"69d35d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Calcul des jours de r\u00e9sidence fiscale en Espagne<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-ceab13b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ceab13b\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9ee151b\" data-id=\"9ee151b\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4470d4b elementor-widget elementor-widget-text-editor\" data-id=\"4470d4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Lorsqu&rsquo;il s&rsquo;agit de d\u00e9terminer si une personne est consid\u00e9r\u00e9e comme r\u00e9sidente fiscale en Espagne, il est essentiel de comprendre comment les jours sont calcul\u00e9s \u00e0 cette fin. Le calcul des jours joue un r\u00f4le fondamental dans la d\u00e9termination de la r\u00e9sidence fiscale et peut avoir des implications significatives en termes d&rsquo;obligations fiscales.<\/p><p>Pour calculer le nombre de jours n\u00e9cessaires pour \u00eatre consid\u00e9r\u00e9 comme non r\u00e9sident fiscal en Espagne, certains crit\u00e8res \u00e9tablis par la loi espagnole doivent \u00eatre pris en compte.<\/p><p>Cependant, le calcul des jours n&rsquo;est pas aussi simple que de compter chaque jour pass\u00e9 en Espagne. Il existe certaines r\u00e8gles et exceptions qui doivent \u00eatre prises en compte lors du calcul des jours de non-r\u00e9sidence fiscale.<\/p><ul><li><strong>Jours de pr\u00e9sence certifi\u00e9e<\/strong>. Tout d&rsquo;abord, calculez les jours o\u00f9 la pr\u00e9sence en Espagne est attest\u00e9e par un moyen de preuve incontestable. Remarque : il s&rsquo;agit de jours de pr\u00e9sence certifi\u00e9e. Par exemple : une amende pour infraction au code de la route, un s\u00e9jour dans un h\u00f4tel, une intervention chirurgicale, des paiements par carte de cr\u00e9dit, une comparution devant un notaire ou un organisme public.<\/li><li><strong>Jours pr\u00e9sum\u00e9s<\/strong>. <strong><a href=\"https:\/\/sede.agenciatributaria.gob.es\/\" target=\"_blank\" rel=\"noopener\">L&rsquo;administration fiscale espagnole<\/a><\/strong> comptabilisera \u00e9galement comme jours de r\u00e9sidence en Espagne ceux qui s&rsquo;\u00e9coulent entre deux jours de pr\u00e9sence certifi\u00e9e.<\/li><\/ul><p>Par exemple, s&rsquo;il est prouv\u00e9 que vous \u00e9tiez en Espagne le 14 mars et le 20 mai (\u00e0 ces dates, vous avez pay\u00e9 des p\u00e9ages routiers espagnols avec votre carte), les jours compris entre ces deux dates seront consid\u00e9r\u00e9s comme des jours de r\u00e9sidence (sauf preuve du contraire).<\/p><ul><li><strong>Jours sporadiques.<\/strong> Le bureau de taxe espagnole tiendra \u00e9galement compte des jours d&rsquo;absence sporadique. Sont consid\u00e9r\u00e9es comme telles les absences temporaires au cours desquelles la personne s&rsquo;est rendue dans un autre pays, \u00e0 moins qu&rsquo;elle ne puisse prouver sa r\u00e9sidence fiscale dans un autre territoire.<\/li><\/ul><h3>Tr\u00e8s important : les jours de voyage.<\/h3><p><strong>Les jours de voyage<\/strong> sont compt\u00e9s dans leur totalit\u00e9 comme des jours de r\u00e9sidence, sans qu&rsquo;un nombre minimum d&rsquo;heures soit exig\u00e9. Ainsi, les jours de voyage de l&rsquo;Espagne vers un autre pays, ou de retour, doivent \u00eatre consid\u00e9r\u00e9s comme des jours entiers pass\u00e9s en Espagne.<\/p><p>Pour calculer les jours pass\u00e9s en Espagne, l&rsquo;administration fiscale additionne les jours de pr\u00e9sence certifi\u00e9e, les jours de pr\u00e9sence pr\u00e9sum\u00e9e (p\u00e9riode entre deux jours de pr\u00e9sence certifi\u00e9e) et les jours d&rsquo;absence sporadique.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-de0b381 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"de0b381\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-797094d\" data-id=\"797094d\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2923e02 elementor-widget elementor-widget-heading\" data-id=\"2923e02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Exemple de calcul des jours <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-a3e3b4a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a3e3b4a\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d1e5215\" data-id=\"d1e5215\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f8c27d9 elementor-widget elementor-widget-text-editor\" data-id=\"f8c27d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Une personne consid\u00e8re qu&rsquo;elle ne doit pas payer l&rsquo;imp\u00f4t sur le revenu des personnes physiques en 2023, car elle poss\u00e8de un certificat de r\u00e9sidence fiscale dans le pays 1 et peut prouver qu&rsquo;elle n&rsquo;a r\u00e9sid\u00e9 en Espagne que pendant 160 jours de cette ann\u00e9e (entre les jours de pr\u00e9sence certifi\u00e9e et les jours pr\u00e9sum\u00e9s).<br \/>Cependant, il s&rsquo;av\u00e8re qu&rsquo;au cours de l&rsquo;ann\u00e9e, il a pass\u00e9 30 jours de vacances dans le pays 2 et les autorit\u00e9s fiscales ont l&rsquo;intention de les compter comme des jours sporadiques :<\/p><ul><li>D\u00e9fendez que, dans ce cas, le certificat de r\u00e9sidence fiscale pr\u00e9vaut, ou que les vacances ont \u00e9t\u00e9 prises alors que vous aviez d\u00e9j\u00e0 commenc\u00e9 \u00e0 r\u00e9sider dans le pays 1.<\/li><li>Si l&rsquo;Espagne et le pays 1 revendiquent la r\u00e9sidence la m\u00eame ann\u00e9e, rappelez-vous que les conventions pr\u00e9ventives de la double imposition \u00e9tablissent les r\u00e8gles pour r\u00e9soudre ce conflit.<\/li><\/ul><h3><br \/>Important<\/h3><p>En g\u00e9n\u00e9ral, ces r\u00e8gles de r\u00e9solution des conflits \u00e9tablissent, par ordre de priorit\u00e9,<\/p><p>la r\u00e9sidence dans le pays o\u00f9 le contribuable dispose d&rsquo;une r\u00e9sidence ;<br \/>puis dans le pays o\u00f9 se trouve le centre des int\u00e9r\u00eats vitaux ;<br \/>le pays o\u00f9 le contribuable vit habituellement<br \/>puis le pays dont il a la nationalit\u00e9 ; <br \/>enfin, une proc\u00e9dure de r\u00e9solution amiable des conflits est mise en place.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-0a2d1f7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0a2d1f7\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c15f4e3\" data-id=\"c15f4e3\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-61940d5 elementor-widget elementor-widget-heading\" data-id=\"61940d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusion<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-46ae08b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"46ae08b\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5c7bec1\" data-id=\"5c7bec1\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2f2b41e elementor-widget elementor-widget-text-editor\" data-id=\"2f2b41e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Il est important de noter que ces r\u00e8gles peuvent varier en fonction de la l\u00e9gislation en vigueur et des circonstances individuelles. Par cons\u00e9quent, il est toujours conseill\u00e9 de demander l&rsquo;avis d&rsquo;un professionnel sp\u00e9cialis\u00e9 afin de s&rsquo;assurer que vous respectez les obligations fiscales appropri\u00e9es et d&rsquo;\u00e9viter tout probl\u00e8me juridique.<\/p><p>En r\u00e9sum\u00e9, le calcul des jours de non-r\u00e9sidence fiscale en Espagne est un facteur cl\u00e9 pour d\u00e9terminer la r\u00e9sidence fiscale. Il est essentiel de comprendre les r\u00e8gles et les exceptions applicables afin de calculer correctement les jours et de respecter les obligations fiscales correspondantes. N&rsquo;h\u00e9sitez pas \u00e0 faire appel \u00e0 un <a href=\"https:\/\/www.asesoriaorihuelacosta.com\/fr\/comptable-en-ligne\/\" target=\"_blank\" rel=\"noopener\"><strong>conseiller fiscal<\/strong><\/a> professionnel pour vous assurer que vous respectez bien la r\u00e9glementation en vigueur.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>En Espagne, le d\u00e9compte des jours pour d\u00e9terminer la r\u00e9sidence fiscale est une question importante et pertinente. \u00catre non r\u00e9sident fiscal en Espagne&nbsp; est bas\u00e9e sur le nombre de jours qu&rsquo;une personne passe dans le pays au cours d&rsquo;une ann\u00e9e fiscale donn\u00e9e. L&rsquo;administration fiscale consid\u00e8re qu&rsquo;une personne est non-r\u00e9sidente \u00e0 des fins fiscales en Espagne [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":16788,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[46],"tags":[],"class_list":["post-16749","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2023\/10\/no-residente-fiscal-en-Espan\u0303a-1140x445.jpeg",1140,445,true],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2023\/10\/no-residente-fiscal-en-Espan\u0303a-463x348.jpeg",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2023\/10\/no-residente-fiscal-en-Espan\u0303a-300x169.jpeg",300,169,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2023\/10\/no-residente-fiscal-en-Espan\u0303a.jpeg",1280,720,false]},"yoast_head":"<!-- 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