{"id":160479,"date":"2016-12-01T07:29:00","date_gmt":"2016-12-01T05:29:00","guid":{"rendered":"https:\/\/www.ccoo.cat\/educacio\/noticies\/saps-que-pots-reclamar-lirpf-de-2\/"},"modified":"2022-09-27T19:09:18","modified_gmt":"2022-09-27T17:09:18","slug":"saps-que-pots-reclamar-lirpf-de-2-2","status":"publish","type":"post","link":"https:\/\/ccoo.app\/asistentes-escolares\/saps-que-pots-reclamar-lirpf-de-2-2\/","title":{"rendered":""},"content":{"rendered":"

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Saps que pots reclamar l’IRPF del per\u00edode de perm\u00eds de maternitat?<\/h1>\n



\nEl Tribunal Superior de Just\u00edcia de Madrid ha declarat <\/span>exempta de tributaci\u00f3 la prestaci\u00f3 de maternitat<\/strong> que la Seguretat Social abona a les mares treballadores durant les 16 setmanes que dura el perm\u00eds per naixement i, per tant, obliga a l\u2019Ag\u00e8ncia Tribut\u00e0ria a tornar les retencions per IRPF fetes durant aquest per\u00edode. <\/span><\/p>\n

\nQui pot reclamar?<\/h2>\n

Totes les dones treballadores que hagin gaudit del perm\u00eds de maternitat en els darrers 4 anys<\/strong> ja que l\u2019Ag\u00e8ncia Tribut\u00e0ria fixa en 4 anys el termini per revisar una declaraci\u00f3 de renda. <\/span>
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\nEncara que la sent\u00e8ncia no ho contempla expl\u00edcitament <\/span>es pot estendre la reclamaci\u00f3 al perm\u00eds de paternitat<\/strong>.<\/span><\/p>\n

\nQuins passos s\u2019han de seguir per reclamar?<\/h2>\n

En primer lloc s\u2019ha de reclamar davant de l\u2019Ag\u00e8ncia Tribut\u00e0ria <\/span>presentant una declaraci\u00f3 de renda paral\u00b7lela de l\u2019any on hem tributat pel perm\u00eds de maternitat<\/strong>.<\/span>
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\nEn cas de denegaci\u00f3 d\u2019aquesta via s\u2019ha de presentar un recurs judicial<\/strong>. En aquest cas caldr\u00e0 valorar el cost econ\u00f2mic del recurs en relaci\u00f3 amb la quantitat que es reclami.<\/span><\/p>\n

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#LluitaAmbCCOO<\/h2>\n","protected":false},"excerpt":{"rendered":"

Saps que pots reclamar l’IRPF del per\u00edode de perm\u00eds de maternitat? El Tribunal Superior de Just\u00edcia de Madrid ha declarat exempta de tributaci\u00f3 la prestaci\u00f3 de maternitat que la Seguretat Social abona … Read more<\/a><\/p>\n","protected":false},"author":3095,"featured_media":160480,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[125],"tags":[15,16,21,36,18,47,19,37,20],"class_list":["post-160479","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies","tag-barcelona","tag-comunicacio","tag-drets-laborals","tag-fundesplai-salut-laboral","tag-girona","tag-legislacio","tag-lleure","tag-salut-laboral","tag-seccio-sindical","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-33"],"_links":{"self":[{"href":"https:\/\/ccoo.app\/asistentes-escolares\/wp-json\/wp\/v2\/posts\/160479","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ccoo.app\/asistentes-escolares\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ccoo.app\/asistentes-escolares\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ccoo.app\/asistentes-escolares\/wp-json\/wp\/v2\/users\/3095"}],"replies":[{"embeddable":true,"href":"https:\/\/ccoo.app\/asistentes-escolares\/wp-json\/wp\/v2\/comments?post=160479"}],"version-history":[{"count":1,"href":"https:\/\/ccoo.app\/asistentes-escolares\/wp-json\/wp\/v2\/posts\/160479\/revisions"}],"predecessor-version":[{"id":161374,"href":"https:\/\/ccoo.app\/asistentes-escolares\/wp-json\/wp\/v2\/posts\/160479\/revisions\/161374"}],"wp:attachment":[{"href":"https:\/\/ccoo.app\/asistentes-escolares\/wp-json\/wp\/v2\/media?parent=160479"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ccoo.app\/asistentes-escolares\/wp-json\/wp\/v2\/categories?post=160479"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ccoo.app\/asistentes-escolares\/wp-json\/wp\/v2\/tags?post=160479"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}