abogado laboralista valencia

Abogado laboralista Valencia: Reclamación del IRPF de una prestación por maternidad

Abogado laboralista valencia: La sentencia dictada por el Tribunal Superior de Justicia de Madrid, ha dado la razón a una contribuyente para que Hacienda le devuelva 3.135€ del IRPF de su prestación de marternidad, y a pesar de que la misma no sienta jurisprudencia, abre la puerta a la reclamación para mas de un millón de contribuyentes, que ahora podrán buscar su compensación, reclamando a Hacienda las posibles cantidades indebidamente satisfechas por las prestaciones percibidas por la maternidad.

Pero cuidado, hay que tener en cuenta bastantes elementos como abogado laboralista valencia.

Cuando una trabajadora da a luz tiene derecho a 16 semanas de baja, que puede compartir en parte con el padre. Durante este período, la Seguridad Social es quien abona el sueldo a través de la prestación de maternidad, que equivale a la base de cotización. En este caso, para la Agencia Tributaria, el importe obtenido por tal concepto debe tributar en el IRPF como un rendimiento del trabajo, interpretación que ahora el TSJ de Madrid tumba mediante una sentencia.

El efecto de esta sentencia es la posibilidad de que estas contribuyentes que han cobrado la prestación por maternidad desde 2012 reclamen la devolución del IRPF, ya que todo lo anterior habría prescrito.

¿Qué pasos debo seguir un abogado laboralista en la reclamación del IRPF de una prestación de maternidad?

No debes desesperar como cliente, pues son 3 pasos los que debe realizar el abogado laboralista para la reclamación del IRPF de una prestación de maternidad, son algo engorrosos, pues los dos primeros son desestimados para llegar al tercero,  además de su gestión con la administración, pero no son demasiado complejos, a continuación explicamos los pasos a seguir:

  1. Escrito de solicitud de rectificación y devolución de ingresos indebidos: El primer paso es presentar un escrito de solicitud de rectificación y devolución de  ingresos indebidos, ante nuestra delegación de hacienda, haciendo constar el ejercicio que se reclama y concepto jurídico.
  2. Alegar y recurrir hasta agotar la vía administrativa: Lo mas probable es que nos contesten desfavorablemente, por lo que deberemos presentar todas las alegaciones y recursos que procedan, y que denieguen nuestra solicitud. Posteriormente nos veremos obligados a acudir al Tribunal Económico-Administrativo Regional competente, y probablemente también fallarán a favor de la Administración, agotando así la vía administrativa.
  3. Reclamar judicialmente: Una vez finalizada la vía administrativa estamos en condiciones para iniciar un procedimiento judicial mediante la interposición, en el plazo de dos meses, de un recurso contencioso administrativo ante el Tribunal Superior de Justicia correspondiente, y así poder optar a que dicho Tribunal nos de la razón en la reclamación del IRPF de una prestación de maternidad, como ha hecho ya con anterioridad.
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