{"id":3211,"date":"2018-10-11T19:06:07","date_gmt":"2018-10-11T18:06:07","guid":{"rendered":"https:\/\/www.santcugatconsulting.com\/recupera-el-irpf-de-la-prestacion-de-maternidad-paternidad\/"},"modified":"2018-10-11T19:57:50","modified_gmt":"2018-10-11T18:57:50","slug":"recupera-rpf-maternitat","status":"publish","type":"post","link":"https:\/\/santcugatconsulting.com\/ca\/recupera-rpf-maternitat\/","title":{"rendered":"Recupera l&#8217;IRPF de la prestaci\u00f3 de maternitat\/paternitat"},"content":{"rendered":"<p>El Tribunal Suprem ha establert com a doctrina legal que les prestacions per maternitat estan exemptes d&#8217;IRPF.<!--more--><\/p>\n<p>El Tribunal Suprem ha sentenciat que les prestacions p\u00fabliques per maternitat de la Seguretat Social, que reben per <strong> les dones treballadores durant la baixa de 16 setmanes i pels pares durant 5 setmanes <\/strong> despr\u00e9s del naixement d&#8217;un fill, estan exemptes de l&#8217;IRPF.<\/p>\n<p>Aix\u00ed ho reflecteix el Suprem en una sent\u00e8ncia de la <a href=\"http:\/\/estaticos.expansion.com\/opinion\/documentosWeb\/2018\/10\/05\/sentencia%20prestaci%F3n%20%20maternidad%20exenta%20IRPF.pdf \"> Secci\u00f3 Segona de la Sala III, del Contenci\u00f3s-Administratiu, <\/a> desestimant un recurs de l&#8217;Advocacia de l&#8217;Estat que defensava que aquestes prestacions no havien d&#8217;estar exemptes de l&#8217;IRPF, defensant la postura que fins ara ha mantingut l&#8217;Ag\u00e8ncia Tribut\u00e0ria .<\/p>\n<ul>\n<li> Aquesta nova sent\u00e8ncia del Suprem considera que la prestaci\u00f3 per maternitat a c\u00e0rrec de l&#8217;Institut Nacional de la Seguretat Social est\u00e0 exempta de l&#8217;IRPF. I que aquesta prestaci\u00f3 si pot considerar-se en el sup\u00f2sit que preveu el par\u00e0graf tercer lletra h de l&#8217;article 7 de la Llei de l&#8217;IRPF, atorgant el mateix tractament a prestacions pel mateix concepte amb independ\u00e8ncia de l&#8217;Administraci\u00f3 que les atorgui. <\/li>\n<li> Tamb\u00e9 aclareix que la prestaci\u00f3 per maternitat est\u00e0 exempta d&#8217;IRPF independentment de la comunitat aut\u00f2noma on es tramiti. <\/li>\n<\/ul>\n<p>Per tant, aquesta sent\u00e8ncia genera dues situacions efectives:<br \/>\n1. <strong> A partir d&#8217;ara les prestacions que es paguin per aquest concepte estan exemptes de tributaci\u00f3. <\/strong><br \/>\n2. S&#8217;obre la <strong> possibilitat de recuperar les quantitats pagades per aquest concepte en les declaracions de renda no prescrites <\/strong>, \u00e9s a dir, els per\u00edodes corresponents als <strong> exercicis 2014 a 2017 <\/strong>.<\/p>\n<span class='highlight'> Sant Cugat Consulting us pot ajudar en aquest <strong> <a href=\"https:\/\/santcugatconsulting.com\/servicios\/asesoria-contable-y-financiera\/\"> proc\u00e9s de c\u00e0lcul i de reclamaci\u00f3 <\/a> <\/strong> d&#8217;aquestes quantitats. <strong> <a href=\"https:\/\/santcugatconsulting.com\/contacto\/\"> Contacta amb nosaltres! <\/a> <\/strong> <\/span>\n","protected":false},"excerpt":{"rendered":"<p>El Tribunal Suprem ha establert com a doctrina legal que les prestacions per maternitat estan exemptes d&#8217;IRPF.<\/p>\n","protected":false},"author":4,"featured_media":3213,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[97,102,2],"tags":[177,367,400,368],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Recupera l&#039;IRPF de la prestaci\u00f3 de maternitat\/paternitat | Sant Cugat Consulting<\/title>\n<meta name=\"description\" content=\"Informa&#039;t sobre com recuperar l&#039;IRPF que et van retenir a la baixa de maternitat i paternitat, si has estat pare a partir de 2014.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/santcugatconsulting.com\/ca\/recupera-rpf-maternitat\/\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"Sant Cugat Consulting\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minut\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/recupera-rpf-maternitat\/\",\"url\":\"https:\/\/santcugatconsulting.com\/ca\/recupera-rpf-maternitat\/\",\"name\":\"Recupera l'IRPF de la prestaci\u00f3 de maternitat\/paternitat | Sant Cugat Consulting\",\"isPartOf\":{\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/recupera-rpf-maternitat\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/recupera-rpf-maternitat\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/santcugatconsulting.com\/wp-content\/uploads\/2018\/10\/Captura-de-pantalla-2018-10-11-a-las-20.06.46.png\",\"datePublished\":\"2018-10-11T18:06:07+00:00\",\"dateModified\":\"2018-10-11T18:57:50+00:00\",\"author\":{\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/#\/schema\/person\/2fc72b630ae24541227320638b446718\"},\"description\":\"Informa't sobre com recuperar l'IRPF que et van retenir a la baixa de maternitat i paternitat, si has estat pare a partir de 2014.\",\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/santcugatconsulting.com\/ca\/recupera-rpf-maternitat\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/recupera-rpf-maternitat\/#primaryimage\",\"url\":\"https:\/\/santcugatconsulting.com\/wp-content\/uploads\/2018\/10\/Captura-de-pantalla-2018-10-11-a-las-20.06.46.png\",\"contentUrl\":\"https:\/\/santcugatconsulting.com\/wp-content\/uploads\/2018\/10\/Captura-de-pantalla-2018-10-11-a-las-20.06.46.png\",\"width\":908,\"height\":582,\"caption\":\"Madre de permiso de maternidad con su beb\u00e9\"},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/santcugatconsulting.com\/ca\/#website\",\"url\":\"https:\/\/santcugatconsulting.com\/ca\/\",\"name\":\"Sant Cugat Consulting\",\"description\":\"Asesoramiento jur\u00eddico, laboral, fiscal y contable para aut\u00f3nomos, pymes y grandes empresas. 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