Con relación con la sentencia del Tribunal Supremo 1462/2018 del 3 de Octubre, se fija como doctrina legal “Las prestaciones públicas por maternidad percibidas de la Seguridad Social están exentas del Impuesto sobre la Renta de las Personas Físicas”.
Esta sentencia ha forzado a la Agencia Tributaria a encontrar el modo “más cómodo” tanto para la propia administración como para el contribuyente. Por lo que con fecha de hoy ya podemos decirles de qué manera han pensado en que el contribuyente solicite la devolución que le corresponde.
Se pueden dar varias casuísticas, de las cuales apuntamos:
Para aquellos contribuyentes que hayan recibido dichas prestaciones en el año en curso, 2018 se regularizará dichas percepciones en la presentación de la próxima declaración de la renta del ejercicio 2018. Apareciendo dichas percepciones como exentas y las retenciones soportadas como plenamente deducibles. Dichos contribuyentes deberán confeccionar sus declaraciones con los datos fiscales que reciban.
Adjuntamos el modelo a presentar y sus instrucciones, aunque a día de hoy no está habilitado en la pagina de la Agencia Tributaria, www.aeat.es
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Si tenéis cualquier duda o consulta, no dudéis en poneros en contacto con nosotros
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