{"id":152558,"date":"2016-12-02T10:43:00","date_gmt":"2016-12-02T08:43:00","guid":{"rendered":"https:\/\/www.ccoo.cat\/educacio\/noticies\/irpf-maternitat-reclamacio\/"},"modified":"2022-07-16T20:04:35","modified_gmt":"2022-07-16T18:04:35","slug":"irpf-maternitat-reclamacio","status":"publish","type":"post","link":"https:\/\/www.ccoo.cat\/educacio\/noticies\/laborals\/irpf-maternitat-reclamacio\/","title":{"rendered":"Saps que pots reclamar l&#8217;IRPF del per\u00edode de perm\u00eds de maternitat o paternitat?"},"content":{"rendered":"<div style=\"text-align: justify\">\n<a href=\"https:\/\/www.ccoo.cat\/educacio\/wp-content\/uploads\/sites\/139\/2022\/07\/permis_maternitat_.jpg\" style=\"clear: right;float: right;margin-bottom: 1em;margin-left: 1em\"><img loading=\"lazy\" decoding=\"async\" border=\"0\" src=\"https:\/\/www.ccoo.cat\/educacio\/wp-content\/uploads\/sites\/139\/2022\/07\/permis_maternitat_.jpg\" height=\"150\" width=\"200\" \/><\/a>El Tribunal Superior de Just\u00edcia de Madrid ha declarat exempta de tributaci\u00f3 la prestaci\u00f3 de maternitat 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.&nbsp;<\/div>\n<p><a name='more'><\/a><br \/>\n<b style=\"font-family: Verdana, sans-serif\">Qui pot reclamar?<\/b><br \/>\nTotes les dones treballadores que hagin gaudit del perm\u00eds de maternitat en els darrers 4 anys ja que l\u2019Ag\u00e8ncia Tribut\u00e0ria fixa en 4 anys el termini per revisar una declaraci\u00f3 de renda. Encara que la sent\u00e8ncia no ho contempla expl\u00edcitament es pot estendre la reclamaci\u00f3 al perm\u00eds de paternitat.<\/p>\n<p>Malgrat tot, el dret no afecta igualment a tots els col\u00b7lectius.<\/p>\n<p>Llegeix tota la informaci\u00f3 aqu\u00ed:<\/p>\n\n<div class=\"separator\" style=\"clear: both;text-align: center\">\n<a href=\"http:\/\/educacio.ccoo.cat\/2016\/11\/saps-que-pots-reclamar-lirpf-del.html\" target=\"_blank\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" border=\"0\" height=\"87\" src=\"https:\/\/www.ccoo.cat\/educacio\/wp-content\/uploads\/sites\/139\/2022\/07\/mc3a9sinformacic3b3-1-1.jpg\" width=\"400\" \/><\/a><\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>El Tribunal Superior de Just\u00edcia de Madrid ha declarat exempta de tributaci\u00f3 la prestaci\u00f3 de maternitat que la Seguretat Social &#8230; <a title=\"Saps que pots reclamar l&#8217;IRPF del per\u00edode de perm\u00eds de maternitat o paternitat?\" class=\"read-more\" href=\"https:\/\/www.ccoo.cat\/educacio\/noticies\/laborals\/irpf-maternitat-reclamacio\/\" aria-label=\"M\u00e9s informaci\u00f3 sobre Saps que pots reclamar l&#8217;IRPF del per\u00edode de perm\u00eds de maternitat o paternitat?\">Llegiu-ne m\u00e9s<\/a><\/p>\n","protected":false},"author":21,"featured_media":152559,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"twitterCardType":"","cardImageID":0,"cardImage":"","cardTitle":"","cardDesc":"","cardImageAlt":"","cardPlayer":"","cardPlayerWidth":0,"cardPlayerHeight":0,"cardPlayerStream":"","cardPlayerCodec":"","footnotes":""},"categories":[1057],"tags":[91,112,301,303,123],"class_list":["post-152558","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-laborals","tag-bressol","tag-educacio-especial","tag-escola-municipal","tag-llars-dinfants","tag-retribucions-i-condicions-de-treball","infinite-scroll-item","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-50"],"gutentor_comment":0,"_links":{"self":[{"href":"https:\/\/www.ccoo.cat\/educacio\/wp-json\/wp\/v2\/posts\/152558","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ccoo.cat\/educacio\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ccoo.cat\/educacio\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ccoo.cat\/educacio\/wp-json\/wp\/v2\/users\/21"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ccoo.cat\/educacio\/wp-json\/wp\/v2\/comments?post=152558"}],"version-history":[{"count":0,"href":"https:\/\/www.ccoo.cat\/educacio\/wp-json\/wp\/v2\/posts\/152558\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ccoo.cat\/educacio\/wp-json\/wp\/v2\/media\/152559"}],"wp:attachment":[{"href":"https:\/\/www.ccoo.cat\/educacio\/wp-json\/wp\/v2\/media?parent=152558"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ccoo.cat\/educacio\/wp-json\/wp\/v2\/categories?post=152558"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ccoo.cat\/educacio\/wp-json\/wp\/v2\/tags?post=152558"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}