El Tribunal Supremo establece que las prestaciones por maternidad de la Seguridad Social están exentas del IRPF

Contradice así a la Agencia Tributaria, que defendía lo contrario

El Tribunal Supremo ha determinado que las prestaciones por maternidad de la Seguridad Social, que las mujeres trabajadoras reciben durante la baja de 16 semanas después de ser madres, están exentas del IRPF. La Agencia Tributaria, así como algunos Tribunales Superiores de Justicia, defendían lo contrario: que sí debían tributar.

Se confirma de este modo una sentencia del año pasado del Tribunal Superior de Justicia de Madrid, que dio la razón a una mujer y obligó a Hacienda a devolver lo que había recibido en concepto de IRPF de 2013 de prestación por maternidad.

La Abogacía del Estado, representando a Hacienda, argumentaba que esta prestación sustituía el sueldo habitual de la mujer, que sí debía pagar este impuesto, y que la ley del IRPF sí que exime a las prestaciones provenientes de las comunidades autónomas o entidades locales, pero no a las de la Administración Central.

El Supremo, por su parte, defiende que esa exención no se limita a las comunidades autónomas y municipios, sino que es aplicable todas las prestaciones por maternidad, sea cual sea el órgano público del que vengan.

Tanto la Administración como los Tribunales deberán acatar ahora esta decisión del Tribunal Supremo, y ahora se podrá reclamar lo pagado por IRPF por prestaciones de maternidad, siempre y cuando no haya prescrito (la fecha de prescripción de deudas tributarias es cuatro años después del día siguiente al final del plazo para presentar la declaración).

En lo que llevamos de año, 1.542,59 millones de euros han sido destinados a prestaciones de maternidad, paternidad y riesgo en el embarazo.

30 Comentarios

  1. I am the owner of JustCBD brand (justcbdstore.com) and am planning to expand my wholesale side of business. I am hoping someone at targetdomain can help me 🙂 I thought that the most suitable way to accomplish this would be to connect to vape stores and cbd retailers. I was really hoping if someone could suggest a reputable site where I can purchase CBD Shops Business Leads I am presently checking out creativebeartech.com, theeliquidboutique.co.uk and wowitloveithaveit.com. Unsure which one would be the very best selection and would appreciate any assistance on this. Or would it be easier for me to scrape my own leads? Suggestions?

  2. After going over a handful of the articles on your website, I seriously appreciate your way of blogging. I bookmarked it to my bookmark webpage list and will be checking back in the near future. Please check out my web site as well and tell me your opinion.

  3. Your style is really unique compared to other folks I have read stuff from. Thanks for posting when you’ve got the opportunity, Guess I’ll just bookmark this web site.

  4. I was very happy to discover this site. I wanted to thank you for ones time just for this fantastic read!! I definitely liked every little bit of it and I have you book-marked to look at new information on your web site.

  5. You’ve made some really good points there. I checked on the net to find out more about the issue and found most individuals will go along with your views on this web site.

  6. Aw, this was an exceptionally good post. Finding the time and actual effort to create a superb article… but what can I say… I procrastinate a whole lot and don’t manage to get anything done.

  7. Having read this I thought it was rather enlightening. I appreciate you finding the time and energy to put this information together. I once again find myself spending a significant amount of time both reading and posting comments. But so what, it was still worth it!

  8. You made some really good points there. I looked on the net for additional information about the issue and found most individuals will go along with your views on this web site.

  9. I truly love your site.. Excellent colors & theme. Did you create this site yourself? Please reply back as I’m trying to create my own website and want to know where you got this from or what the theme is named. Thank you!

  10. Having read this I thought it was very informative. I appreciate you taking the time and energy to put this content together. I once again find myself spending a significant amount of time both reading and commenting. But so what, it was still worthwhile!

  11. I was extremely pleased to find this web site. I want to to thank you for ones time just for this fantastic read!! I definitely savored every part of it and I have you book-marked to check out new stuff on your web site.

  12. Next time I read a blog, I hope that it doesn’t disappoint me as much as this one. I mean, Yes, it was my choice to read, nonetheless I truly believed you would probably have something helpful to talk about. All I hear is a bunch of moaning about something that you could fix if you weren’t too busy looking for attention.

  13. I want to to thank you for this fantastic read!! I certainly loved every bit of it. I have you saved as a favorite to look at new things you post…

  14. When I initially commented I appear to have clicked on the -Notify me when new comments are added- checkbox and from now on whenever a comment is added I recieve four emails with the exact same comment. Is there a means you are able to remove me from that service? Thank you!

  15. The very next time I read a blog, Hopefully it doesn’t fail me just as much as this one. After all, I know it was my choice to read, but I actually believed you’d have something helpful to say. All I hear is a bunch of moaning about something that you can fix if you weren’t too busy looking for attention.

  16. May I simply say what a relief to discover somebody that genuinely understands what they are talking about over the internet. You definitely understand how to bring a problem to light and make it important. More and more people must check this out and understand this side of your story. I can’t believe you aren’t more popular since you certainly have the gift.

  17. Hi, I do believe this is a great website. I stumbledupon it 😉 I am going to come back yet again since i have book marked it. Money and freedom is the best way to change, may you be rich and continue to help others.

La Policía invita a Billy el Niño a una fiesta en Madrid

Abusa de sus tres nietas y se salva de la cárcel por 1800 euros