{"id":406,"date":"2018-10-24T17:49:03","date_gmt":"2018-10-24T15:49:03","guid":{"rendered":"https:\/\/www.ariasassessors.com\/devolucion-irpf-prestacion-maternidad\/"},"modified":"2019-03-12T14:12:14","modified_gmt":"2019-03-12T13:12:14","slug":"devolucio-irpf-prestacio-maternitat","status":"publish","type":"post","link":"https:\/\/www.ariasassessors.com\/ca\/devolucio-irpf-prestacio-maternitat\/","title":{"rendered":"Devoluci\u00f3 IRPF prestaci\u00f3 maternitat"},"content":{"rendered":"
\n

L\u2019Ag\u00e8ncia Tribut\u00e0ria est\u00e0 completant el formulari i procediment pel qual es procedir\u00e0 a tramitar, per part del contribuent afectat, la devoluci\u00f3 de IRPF declarat exempt en les prestacions de maternitat (i, en principi, tamb\u00e9 de paternitat), de la Seguretat Social dels exercicis 2014 en endavant.<\/h3>\n

Els informen que ha circulat per les xarxes socials i Internet un primer esborrany d\u2019aquest procediment de reclamaci\u00f3, per\u00f2 l\u2019Ag\u00e8ncia Tribut\u00e0ria va esborrar aquesta publicaci\u00f3, de manera que entenem que encara no s\u2019ha publicat de manera definitiva el procediment a seguir, i continuarem esperant la publicaci\u00f3 definitiva per part de l\u2019AEAT d\u2019aquest procediment.<\/p>\n

Recordin que a principis d\u2019Octubre el Tribunal Suprem va tancar la pol\u00e8mica de les prestacions per maternitat despr\u00e9s de sentenciar que quedarien exemptes en el Impost sobre la Renda de les Persones F\u00edsiques (IRPF). Aix\u00ed ho reflexa en una sent\u00e8ncia de la Secci\u00f3 Segona de la Sala III, del Contenci\u00f3s-Administratiu, que desestima un recurs de la Abogac\u00eda del Estado, que defenia que aquestes prestacions no haurien de quedar exemptes del IRPF. El Suprem confirma aix\u00ed una sent\u00e8ncia del Tribunal Superior de Just\u00edcia de Madrid, de Juny de 2017, que va estimar el recurs d\u2019una dona i va ordenar a Hisenda que retorn\u00e9s la quantitat ingressada en el IRPF de 2013 per la prestaci\u00f3 de maternitat amb c\u00e0rrec a la Seguretat Social rebuda en l\u2019exercici.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Coneix les novetats de la Devoluci\u00f3 IRPF per a la prestaci\u00f3 per maternitat.<\/p>\n","protected":false},"author":1,"featured_media":407,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-406","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies"],"yoast_head":"\nDevoluci\u00f3 IRPF prestaci\u00f3 maternitat | Arias Assessors<\/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:\/\/www.ariasassessors.com\/ca\/devolucio-irpf-prestacio-maternitat\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Devoluci\u00f3 IRPF prestaci\u00f3 maternitat | Arias Assessors\" \/>\n<meta property=\"og:description\" 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