{"id":2689,"date":"2018-10-10T15:19:03","date_gmt":"2018-10-10T14:19:03","guid":{"rendered":"https:\/\/diba.ccoo.cat\/?p=2689"},"modified":"2023-02-22T19:09:39","modified_gmt":"2023-02-22T18:09:39","slug":"assessorament-de-ccoo-per-reclamar-la-devolucio-de-lirpf-de-les-prestacions-per-maternitat","status":"publish","type":"post","link":"https:\/\/ccoo.app\/diputacio-de-barcelona\/assessorament-de-ccoo-per-reclamar-la-devolucio-de-lirpf-de-les-prestacions-per-maternitat\/","title":{"rendered":"NOTA INFORMATIVA. ASSESSORAMENT DE CCOO PER RECLAMAR LA DEVOLUCI\u00d3 DE L&#8217;IRPF DE LES PRESTACIONS PER MATERNITAT"},"content":{"rendered":"<p class=\"wp-caption-text\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1853\" src=\"http:\/\/ccoo.app\/diputacio-de-barcelona\/wp-content\/blogs.dir\/6\/files\/sites\/186\/2018\/01\/logoccoov18.jpg\" alt=\"\" width=\"137\" height=\"63\" \/>\u00a0 \u00a0<a href=\"http:\/\/ccoo.app\/diputacio-de-barcelona\/wp-content\/blogs.dir\/6\/files\/sites\/186\/2018\/10\/nota-informativa-10-10-2018-pdf.pdf\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-2113 alignnone\" src=\"http:\/\/ccoo.app\/diputacio-de-barcelona\/wp-content\/blogs.dir\/6\/files\/sites\/186\/2018\/04\/22-300x172.png\" alt=\"\" width=\"170\" height=\"98\" srcset=\"https:\/\/ccoo.app\/diputacio-de-barcelona\/wp-content\/blogs.dir\/6\/files\/sites\/186\/2018\/04\/22-300x172.png 300w, https:\/\/ccoo.app\/diputacio-de-barcelona\/wp-content\/blogs.dir\/6\/files\/sites\/186\/2018\/04\/22.png 327w\" sizes=\"auto, (max-width: 170px) 100vw, 170px\" \/><\/a><\/p>\n<p><span style=\"color: #0000ff;font-family: arial black, sans-serif\"><span style=\"font-size: 24px\"><b>ASSESSORAMENT DE CCOO PER RECLAMAR LA DEVOLUCI\u00d3 DE L&#8217;IRPF DE LES PRESTACIONS PER MATERNITAT<\/b><\/span><\/span><\/p>\n<p class=\"wp-caption-text\"><span style=\"font-family: 'arial black', sans-serif;font-size: 12pt;color: #000000\">OCTUBRE 2018\u00a0<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-2690 aligncenter\" src=\"http:\/\/ccoo.app\/diputacio-de-barcelona\/wp-content\/blogs.dir\/6\/files\/sites\/186\/2018\/10\/fffffffffffffffffffffffffff-300x38.png\" alt=\"\" width=\"600\" height=\"76\" \/><\/p>\n<p><span style=\"color: #000000;font-family: arial, helvetica, sans-serif\">El Tribunal Suprem ha dictat una\u00a0 <strong>sent\u00e8ncia declarant exemptes de tributaci\u00f3 les prestacions de maternitat<\/strong>\u00a0de la Seguretat Social, percebudes per les dones treballadores durant la baixa de 16 setmanes despr\u00e9s del naixement d&#8217;un fill.<\/span><\/p>\n<p><span style=\"color: #000000;font-family: arial, helvetica, sans-serif\">CCOO est\u00e0 fent gestions davant l\u2019INSS i l\u2019Ag\u00e8ncia Tribut\u00e0ria per con\u00e8ixer quins procediments utilitzaran per complir la sent\u00e8ncia i retornar les retencions i els proposem que facin la devoluci\u00f3 d\u2019ofici, sense necessitat de fer reclamacions individuals. Algunes informacions de premsa asseguren que l\u2019Ag\u00e8ncia Tribut\u00e0ria no ho retornar\u00e0 d\u2019ofici, sin\u00f3 que denegar\u00e0 totes les reclamacions per posposar el pagament durant dos anys, cosa que CCOO considera inacceptable.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #0000ff;font-family: 'arial black', sans-serif;font-size: 14pt\"><strong>CONSEQ\u00dc\u00c8NCIES DE LA SENT\u00c8NCIA:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;font-family: arial, helvetica, sans-serif\">A\u00a0<strong>qui estigui cobrant o a qui comenci a cobrar la prestaci\u00f3 de maternitat<\/strong>, l\u2019INSS ja\u00a0<strong>no li far\u00e0 la retenci\u00f3 de l\u2019IRPF<\/strong>.<\/span><\/li>\n<li><span style=\"color: #000000;font-family: arial, helvetica, sans-serif\">Les\u00a0<strong>persones que han rebut la prestaci\u00f3 en algun moment dels \u00faltims quatre anys tenen dret a devoluci\u00f3<\/strong>igual que les que estan cobrant la prestaci\u00f3 en aquest moment, de les quantitats ja retingudes.\u00a0<strong>CCOO aconsella les persones afectades que reclamin<\/strong>.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #0000ff;font-family: 'arial black', sans-serif;font-size: 14pt\"><strong>DUBTES QUE NO RESOL LA SENT\u00c8NCIA:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;font-family: arial, helvetica, sans-serif\">El\u00a0<strong>personal funcionari que no \u00e9s al R\u00e8gim General de la Seguretat Social no cobra prestacions de maternitat<\/strong>, sin\u00f3 retribucions de maternitat. Per aix\u00f2, la\u00a0<strong>sent\u00e8ncia no \u00e9s d\u2019aplicaci\u00f3 directa<\/strong>. Els serveis jur\u00eddics de CCOO ja hi estan treballant, perqu\u00e8 es pugui aplicar tamb\u00e9 a aquest personal.<\/span><\/li>\n<li><span style=\"color: #000000;font-family: arial, helvetica, sans-serif\">La sent\u00e8ncia no es pronuncia sobre les\u00a0<strong>prestacions de paternitat<\/strong>. La regulaci\u00f3 tribut\u00e0ria permet l\u2019extrapolaci\u00f3 directa per similitud. Els serveis jur\u00eddics de CCOO tamb\u00e9 estan treballant per aconseguir l\u2019extensi\u00f3 de l\u2019aplicaci\u00f3 a les prestacions de paternitat.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #0000ff;font-family: 'arial black', sans-serif;font-size: 14pt\"><strong>COM RECLAMAR-HO?<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;font-family: arial, helvetica, sans-serif\">Si\u00a0<strong>est\u00e0s afiliada a CCOO, pots rebre atenci\u00f3 gratu\u00efta per ajudar-te a fer la reclamaci\u00f3<\/strong>.<\/span><\/p>\n<p><span style=\"color: #000000;font-family: arial, helvetica, sans-serif\">La\u00a0<strong>reclamaci\u00f3 consisteix a sol\u00b7licitar a l\u2019Administraci\u00f3 d\u2019Hisenda la devoluci\u00f3 de les quanties indegudament retingudes o satisfetes<\/strong>\u00a0mitjan\u00e7ant el procediment de devoluci\u00f3 d\u2019ingressos indeguts i instant la rectificaci\u00f3 de l\u2019autoliquidaci\u00f3.<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"color: #0000ff;font-family: arial, helvetica, sans-serif\"><a style=\"color: #0000ff\" href=\"https:\/\/www.ccoo.cat\/pdf_documents\/2018\/model_reclamacio_irpf_maternitat.pdf\">model de reclamaci\u00f3 espec\u00edfic per la devoluci\u00f3 de l&#8217;IRPF de les prestacions per maternitat (en catal\u00e0)<\/a>.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;color: #0000ff\"><a style=\"color: #0000ff\" href=\"https:\/\/www.ccoo.cat\/pdf_documents\/2018\/modelo_reclamacion_irpf_maternidad.pdf\">model de reclamaci\u00f3 espec\u00edfic per la devoluci\u00f3 de l&#8217;IRPF de les prestacions per maternitat (en castell\u00e0)<\/a>.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;font-family: arial, helvetica, sans-serif\">\u00a0<\/span><\/p>\n<p><span style=\"color: #000000;font-family: arial, helvetica, sans-serif\">Tamb\u00e9 heu de presentar el\u00a0<a style=\"color: #000000\" href=\"https:\/\/www.ccoo.cat\/pdf_documents\/2018\/solicitud_rectificacion_autoliquidacion_irpf.pdf\">document oficial de l&#8217;Ag\u00e8ncia Tribut\u00e0ria de sol\u00b7licitud de rectificaci\u00f3 de l&#8217;autoliquidaci\u00f3<\/a>.<\/span><\/p>\n<p><span style=\"color: #000000;font-family: arial, helvetica, sans-serif\"><strong>Us han de respondre amb una notificaci\u00f3 de proposta de resoluci\u00f3<\/strong>.<\/span><\/p>\n<p><span style=\"color: #000000;font-family: arial, helvetica, sans-serif\">\u00a0<\/span><span style=\"color: #000000;font-family: arial, helvetica, sans-serif\"><strong>Atenci\u00f3: si la resposta \u00e9s negativa nom\u00e9s teniu 10 dies per presentar al\u00b7legacions<\/strong>.<\/span><\/p>\n<p><span style=\"color: #000000;font-family: arial, helvetica, sans-serif\">\u00a0<\/span><\/p>\n<p><span style=\"color: #0000ff;font-family: 'arial black', sans-serif;font-size: 18pt\"><strong>IMPORTANT:<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"color: #000000;font-family: arial, helvetica, sans-serif;font-size: 14pt\">Si ja fa\u00a0<strong>prop de <span style=\"color: #0000ff\">quatre anys<\/span> que vau gaudir de la prestaci\u00f3 de maternitat, <span style=\"color: #0000ff\">us heu d\u2019afanyar a fer la petici\u00f3<\/span> perqu\u00e8 no prescrigui el dret<\/strong>.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;font-family: arial, helvetica, sans-serif;font-size: 14pt\">\u00a0<\/span><br \/>\n<span style=\"color: #000000;font-family: arial, helvetica, sans-serif;font-size: 14pt\"><span style=\"color: #0000ff\"><strong>Les persones que no teniu aquesta pressa, podeu esperar les decisions burocr\u00e0tiques de l\u2019Ag\u00e8ncia Tribut\u00e0ria,<\/strong><\/span> per si actuen d\u2019ofici o faciliten un tr\u00e0mit m\u00e9s senzill.<\/span><\/p>\n<p><span style=\"color: #000000;font-family: arial, helvetica, sans-serif\">Actualitzarem aquesta informaci\u00f3 tan aviat com es vagin produint les novetats.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;font-family: arial, helvetica, sans-serif\">Trobareu la informaci\u00f3 a la web de CCOO Catalunya en el seg\u00fcent enlla\u00e7:<\/span><\/p>\n<p style=\"text-align: center\"><span style=\"font-family: 'arial black', sans-serif;font-size: 14pt;color: #0000ff\"><a style=\"color: #0000ff\" href=\"https:\/\/www.ccoo.cat\/noticia\/218964\/assessorament-per-reclamar-la-devolucio-de-lirpf-de-les-prestacions-per-maternitat#.W74ClnszaUl\">INFO PRESTACI\u00d3<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<blockquote class=\"twitter-tweet\" data-width=\"550\" data-dnt=\"true\">\n<p lang=\"es\" dir=\"ltr\">Se declaran exentas de tributaci\u00f3n en el impuesto de la Renta de Personas F\u00edsicas (IRPF) las prestaciones de Maternidad de la Seguridad Social<br \/> @FsCcoo_Ex<br \/> <a href=\"https:\/\/twitter.com\/ccoo_ext?ref_src=twsrc%5Etfw\">@ccoo_ext<\/a> <a href=\"https:\/\/twitter.com\/hashtag\/TiempoDeGanar?src=hash&amp;ref_src=twsrc%5Etfw\">#TiempoDeGanar<\/a> <a href=\"https:\/\/t.co\/ojGl2DLwMs\">pic.twitter.com\/ojGl2DLwMs<\/a><\/p>\n<p>&mdash; Tina Tarri\u00f1o Pastor (@Tina_23tp) <a href=\"https:\/\/twitter.com\/Tina_23tp\/status\/1049669352952348674?ref_src=twsrc%5Etfw\">October 9, 2018<\/a><\/p><\/blockquote>\n<p><script async src=\"https:\/\/platform.twitter.com\/widgets.js\" charset=\"utf-8\"><\/script><\/p>\n<p>&nbsp;<\/p>\n<p><strong><a href=\"https:\/\/transparencia.diba.cat\/acords-de-la-mesa-general-de-negociacio-2015-2019\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-2336 aligncenter\" src=\"http:\/\/ccoo.app\/diputacio-de-barcelona\/wp-content\/blogs.dir\/6\/files\/sites\/186\/2018\/05\/bnbn-300x47.png\" alt=\"\" width=\"568\" height=\"89\" srcset=\"https:\/\/ccoo.app\/diputacio-de-barcelona\/wp-content\/blogs.dir\/6\/files\/sites\/186\/2018\/05\/bnbn-300x47.png 300w, https:\/\/ccoo.app\/diputacio-de-barcelona\/wp-content\/blogs.dir\/6\/files\/sites\/186\/2018\/05\/bnbn.png 676w\" sizes=\"auto, (max-width: 568px) 100vw, 568px\" \/><\/a><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/diba.ccoo.cat\/afiliat-al-sindicat-amb-mes-afiliacio-i-representacio-a-la-diputacio-de-barcelona\/\"><span style=\"font-family: arial, helvetica, sans-serif;color: #000000\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-2304 alignleft\" src=\"http:\/\/ccoo.app\/diputacio-de-barcelona\/wp-content\/blogs.dir\/6\/files\/sites\/186\/2018\/05\/asasas-300x142.png\" alt=\"\" width=\"218\" height=\"103\" srcset=\"https:\/\/ccoo.app\/diputacio-de-barcelona\/wp-content\/blogs.dir\/6\/files\/sites\/186\/2018\/05\/asasas-300x142.png 300w, https:\/\/ccoo.app\/diputacio-de-barcelona\/wp-content\/blogs.dir\/6\/files\/sites\/186\/2018\/05\/asasas.png 318w\" sizes=\"auto, (max-width: 218px) 100vw, 218px\" \/><\/strong><\/span><\/a><\/p>\n<p><span style=\"font-family: 'arial black', sans-serif;color: #0000ff\"><strong>Horari d\u2019atenci\u00f3 CCOO DIBA: <\/strong><\/span><\/p>\n<p><span style=\"font-family: 'arial black', sans-serif;color: #0000ff\"><strong>CARRER MALLORCA, 244, 2on 3a<\/strong><\/span><\/p>\n<p><span style=\"font-family: 'arial black', sans-serif;color: #0000ff\"><strong>DE DILLUNS A DIVENDRES DE 8:30 A 16:30\u00a0\u00a0 <\/strong><span style=\"font-size: 10pt\"><strong>(FORA D\u2019AQUEST HORARI AMB CITA PR\u00c8VIA)<\/strong><\/span><\/span><\/p>\n<p style=\"text-align: center\"><span style=\"font-size: 18pt\"><span style=\"font-family: 'arial black', sans-serif;color: #0000ff\"><strong>\u00a0<\/strong><\/span><span style=\"font-family: arial, helvetica, sans-serif\"><strong><small><span style=\"color: #0000ff;font-family: 'arial black', sans-serif\">Contacta&#8217;ns per tel\u00e8fon 934 022 985 o correu:<\/span> <a href=\"mailto:ccoo@diba.cat\">ccoo@diba.cat<\/a><\/small> <\/strong><\/span><\/span><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><a href=\"https:\/\/twitter.com\/CCOODiba\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft\" src=\"http:\/\/www.mysocialaccounts.com\/wp-content\/uploads\/2017\/04\/twitter.jpg\" alt=\"Resultado de imagen de twitter\" width=\"44\" height=\"44\" \/><\/a>\u00a0 \u00a0\u00a0<a href=\"http:\/\/diba.ccoo.cat\/\"><img loading=\"lazy\" decoding=\"async\" class=\"\" src=\"https:\/\/encrypted-tbn0.gstatic.com\/images?q=tbn:ANd9GcS98Z75qmWgKpehEkfwdWrInKdK65A-jf2SgkGvuU4oy_fPYt9q\" alt=\"Imagen relacionada\" width=\"52\" height=\"53\" \/><\/a><a href=\"https:\/\/www.facebook.com\/CcooDiputacioDeBarcelona\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft\" src=\"https:\/\/upload.wikimedia.org\/wikipedia\/commons\/thumb\/7\/7c\/Facebook_New_Logo_%282015%29.svg\/2000px-Facebook_New_Logo_%282015%29.svg.png\" alt=\"Resultado de imagen de facebook\" width=\"122\" height=\"46\" \/><\/a><a href=\"https:\/\/www.youtube.com\/channel\/UCFzenkS75udEcs4pB4qoZsg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft\" src=\"https:\/\/i.kinja-img.com\/gawker-media\/image\/upload\/s--heVex4FV--\/c_scale,fl_progressive,q_80,w_800\/pol5zfmalpqmpt1jcnbp.png\" alt=\"Resultado de imagen de youtube\" width=\"117\" height=\"50\" \/><\/a><img loading=\"lazy\" decoding=\"async\" class=\"alignleft\" src=\"https:\/\/www.educapeques.com\/wp-content\/uploads\/2016\/04\/descargar-whatsapp.png\" alt=\"Resultado de imagen de whatsapp\" width=\"64\" height=\"50\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-262 alignright\" src=\"http:\/\/ccoo.app\/diputacio-de-barcelona\/wp-content\/blogs.dir\/6\/files\/sites\/186\/2016\/04\/afiliat_ccoo_cat.gif\" alt=\"Tota la informaci\u00f3 de com afiliar-se a CCOO Catalunya i forlmulari d'alta o baxia.\" width=\"90\" height=\"80\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;    \t<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0 \u00a0 ASSESSORAMENT DE CCOO PER RECLAMAR LA DEVOLUCI\u00d3 DE L&#8217;IRPF DE LES PRESTACIONS PER MATERNITAT OCTUBRE 2018\u00a0 El Tribunal Suprem ha dictat una\u00a0 sent\u00e8ncia declarant exemptes de tributaci\u00f3 les &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"NOTA INFORMATIVA. ASSESSORAMENT DE CCOO PER RECLAMAR LA DEVOLUCI\u00d3 DE L&#8217;IRPF DE LES PRESTACIONS PER MATERNITAT\" class=\"read-more button\" href=\"https:\/\/ccoo.app\/diputacio-de-barcelona\/assessorament-de-ccoo-per-reclamar-la-devolucio-de-lirpf-de-les-prestacions-per-maternitat\/#more-2689\" aria-label=\"Leer m\u00e1s sobre NOTA INFORMATIVA. ASSESSORAMENT DE CCOO PER RECLAMAR LA DEVOLUCI\u00d3 DE L&#8217;IRPF DE LES PRESTACIONS PER MATERNITAT\">Continuar llegint<\/a><\/p>\n","protected":false},"author":4519,"featured_media":2799,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,19,30],"tags":[86,145,174,175],"class_list":["post-2689","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-a-tot-el-personal","category-comunicats","category-permisos","tag-baixes-altes-mediques-embaras-maternitat-flexibilitat-fills-ebep-eleccions-jornada-horari-horaris-laboral-jornada-jornades-laborals-its-incapacitat-temporal-salut-inspeccio-treball","tag-maternitat","tag-permis-de-conciliacio","tag-permis-de-maternitat","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-50"],"_links":{"self":[{"href":"https:\/\/ccoo.app\/diputacio-de-barcelona\/wp-json\/wp\/v2\/posts\/2689","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ccoo.app\/diputacio-de-barcelona\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ccoo.app\/diputacio-de-barcelona\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ccoo.app\/diputacio-de-barcelona\/wp-json\/wp\/v2\/users\/4519"}],"replies":[{"embeddable":true,"href":"https:\/\/ccoo.app\/diputacio-de-barcelona\/wp-json\/wp\/v2\/comments?post=2689"}],"version-history":[{"count":1,"href":"https:\/\/ccoo.app\/diputacio-de-barcelona\/wp-json\/wp\/v2\/posts\/2689\/revisions"}],"predecessor-version":[{"id":52120,"href":"https:\/\/ccoo.app\/diputacio-de-barcelona\/wp-json\/wp\/v2\/posts\/2689\/revisions\/52120"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ccoo.app\/diputacio-de-barcelona\/wp-json\/wp\/v2\/media\/2799"}],"wp:attachment":[{"href":"https:\/\/ccoo.app\/diputacio-de-barcelona\/wp-json\/wp\/v2\/media?parent=2689"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ccoo.app\/diputacio-de-barcelona\/wp-json\/wp\/v2\/categories?post=2689"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ccoo.app\/diputacio-de-barcelona\/wp-json\/wp\/v2\/tags?post=2689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}