{"id":2999,"date":"2018-10-10T11:43:54","date_gmt":"2018-10-10T10:43:54","guid":{"rendered":"https:\/\/ccoo.app\/ajuntamentbarcelona\/?p=2999"},"modified":"2018-10-10T11:43:54","modified_gmt":"2018-10-10T10:43:54","slug":"sentencia-del-tribunal-suprem-en-relacio-a-la-exencio-de-tributacio-de-irpf-a-les-prestacions-de-maternitat","status":"publish","type":"post","link":"https:\/\/ccoo.app\/ajuntamentbarcelona\/sentencia-del-tribunal-suprem-en-relacio-a-la-exencio-de-tributacio-de-irpf-a-les-prestacions-de-maternitat\/","title":{"rendered":"SENTENCIA DEL T.S. EN RELACI\u00d3 A\u00a0LA EXENCI\u00d3\u00a0DE TRIBUTACI\u00d3\u00a0DE IRPF\u00a0A LES PRESTACIONS DE MATERNITAT"},"content":{"rendered":"<div>La sent\u00e8ncia del Tribunal Suprem estableix el criteri on s&#8217;estableix que la normativa actual no permet la retenci\u00f3&nbsp;d&#8217;IRPF&nbsp;a les prestacions de maternitat. Respecte a les conseq\u00fc\u00e8ncies cal diferenciar dues situacions:<\/div>\n<div>&nbsp;<\/div>\n<div>1.&nbsp;Prestacions que actualment s&#8217;estan percebent.<\/div>\n<div>&nbsp;<\/div>\n<div>\n<ul>\n<li>En aquests casos la Seguretat Social deixar\u00e0 de practicar la retenci\u00f3 i es podr\u00e0 sol\u00b7licitar a&nbsp;l&#8217;Ag\u00e8ncia&nbsp;Tribut\u00e0ria&nbsp;la devoluci\u00f3 d&#8217;aquells mesos on s&#8217;hagin fet retencions.<\/li>\n<\/ul>\n<\/div>\n<div>&nbsp;<\/div>\n<div>2.&nbsp;Prestacions que s&#8217;han percebut amb anterioritat a la sent\u00e8ncia.<\/div>\n<div>&nbsp;<\/div>\n<div>\n<ul>\n<li>En aquest sup\u00f2sit es pot reclamar&nbsp;fins&nbsp;4 anys enrere, \u00e9s a dir, les declaracions que es van fer&nbsp;el 2014, 2015, 2016&nbsp;<span class=\"hiddenGrammarError\">y<\/span>&nbsp;2017 que corresponen als anys fiscals de 2013, 2014, 2015 i 2016.<\/li>\n<\/ul>\n<\/div>\n<div>&nbsp;<\/div>\n<div>&nbsp;<\/div>\n<div>Us informem que ben aviat, des de la Federaci\u00f3 de Serveis a la Ciutadania de CCOO, es designar\u00e0 una persona responsable per tal de donar suport a tots els dubtes que pugueu tenir. Us mantindrem informats al respecte.<\/div>\n","protected":false},"excerpt":{"rendered":"<p>La sent\u00e8ncia del Tribunal Suprem estableix el criteri on s&#8217;estableix que la normativa actual no permet la retenci\u00f3&nbsp;d&#8217;IRPF&nbsp;a les prestacions de maternitat. Respecte a les conseq\u00fc\u00e8ncies cal diferenciar dues situacions: &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"SENTENCIA DEL T.S. EN RELACI\u00d3 A\u00a0LA EXENCI\u00d3\u00a0DE TRIBUTACI\u00d3\u00a0DE IRPF\u00a0A LES PRESTACIONS DE MATERNITAT\" class=\"read-more button\" href=\"https:\/\/ccoo.app\/ajuntamentbarcelona\/sentencia-del-tribunal-suprem-en-relacio-a-la-exencio-de-tributacio-de-irpf-a-les-prestacions-de-maternitat\/#more-2999\" aria-label=\"M\u00e9s informaci\u00f3 sobre SENTENCIA DEL T.S. EN RELACI\u00d3 A\u00a0LA EXENCI\u00d3\u00a0DE TRIBUTACI\u00d3\u00a0DE IRPF\u00a0A LES PRESTACIONS DE MATERNITAT\">Llegeix-ne m\u00e9s \u00bb<\/a><\/p>\n","protected":false},"author":97112,"featured_media":3002,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[304],"tags":[],"class_list":["post-2999","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ajuntament","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-33"],"_links":{"self":[{"href":"https:\/\/ccoo.app\/ajuntamentbarcelona\/wp-json\/wp\/v2\/posts\/2999","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ccoo.app\/ajuntamentbarcelona\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ccoo.app\/ajuntamentbarcelona\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ccoo.app\/ajuntamentbarcelona\/wp-json\/wp\/v2\/users\/97112"}],"replies":[{"embeddable":true,"href":"https:\/\/ccoo.app\/ajuntamentbarcelona\/wp-json\/wp\/v2\/comments?post=2999"}],"version-history":[{"count":0,"href":"https:\/\/ccoo.app\/ajuntamentbarcelona\/wp-json\/wp\/v2\/posts\/2999\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ccoo.app\/ajuntamentbarcelona\/wp-json\/wp\/v2\/media\/3002"}],"wp:attachment":[{"href":"https:\/\/ccoo.app\/ajuntamentbarcelona\/wp-json\/wp\/v2\/media?parent=2999"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ccoo.app\/ajuntamentbarcelona\/wp-json\/wp\/v2\/categories?post=2999"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ccoo.app\/ajuntamentbarcelona\/wp-json\/wp\/v2\/tags?post=2999"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}