{"id":155323,"date":"2016-05-12T17:34:00","date_gmt":"2016-05-12T15:34:00","guid":{"rendered":"https:\/\/www.ccoo.cat\/educacio\/noticies\/fons-daccio-social-fas\/"},"modified":"2022-07-16T20:48:08","modified_gmt":"2022-07-16T18:48:08","slug":"fons-daccio-social-fas","status":"publish","type":"post","link":"https:\/\/www.ccoo.cat\/educacio\/noticies\/ajuntament-de-barcelona\/fons-daccio-social-fas\/","title":{"rendered":"Fons d’Acci\u00f3 Social (FAS)"},"content":{"rendered":"

Resolta favorablement la reclamaci\u00f3 Fiscal de CCOO en la majoria d’ajuts del FAS<\/b>
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\n<\/a><\/p>\n

\nDes de CCOO <\/b>us volem informar que despr\u00e8s de m\u00e9s d\u2019un any insistint reiteradament sobre el tema, per fi ha arribat la resposta a la \u00abCONSULTA VINCULANT SOBRE EL TRACTAMENT FISCAL DE LES AJUDES DEL FAS\u201d.<\/div>\n
\n<\/div>\n
\nL\u2019Ag\u00e8ncia Tribut\u00e0ria ent\u00e9n que, en termes generals, no estan sotmesos a l\u2019IRPF la concessi\u00f3 d\u2019ajuts destinats a cobrir despeses no cobertes pel Servei de Salut o Mutualitat corresponent, destinats al restabliment de la salut.<\/u><\/u><\/p>\n
\n<\/a><\/div>\n<\/div>\n
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\nLa resposta de l\u2019Ag\u00e8ncia Tribut\u00e0ria afirma que no estaran sotmesos a l\u2019IRPF, i per tant, no s\u2019hauran d\u2019aplicar retencions  sobre els seg\u00fcents ajuts del FAS:<\/b><\/div>\n
\n<\/div>\n
\nAjuts per pr\u00f2tesis oculars (punt 6.2.1.de les bases)<\/b><\/div>\n
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<\/b><\/div>\n
\nAjuts per pr\u00f2tesis auditives (punt 6.2.2.)<\/b><\/div>\n
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\nAjuts per les pr\u00f2tesis ortop\u00e8diques (punt 6.2.3.*)<\/b><\/div>\n
\n<\/div>\n
\n*Com a excepci\u00f3 al punt 6.2.3., hauran de tenir retenci\u00f3 els ajuts del punt \u201cAdaptacions funcionals de l\u2019entorn de la persona (adaptaci\u00f3 del vehicle i adaptaci\u00f3 de l\u2019habitatge habitual en ocasi\u00f3 de situacions de disminuci\u00f3)\u201d.<\/i><\/div>\n
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\nAjuts per tractaments odontol\u00f2gics (punt 6.2.4.)<\/b><\/div>\n
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<\/b><\/div>\n
\nAjuts per trastorns espec\u00edfics de l\u2019aprenentatge (punt 6.2.7.)<\/b><\/div>\n
\n
<\/b><\/div>\n
\nAjuts per trastorns de la comunicaci\u00f3 (punt 6.2.8.)<\/b><\/div>\n
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<\/b><\/div>\n
\nAjuts per trastorns generalitzats del desenvolupament (punt 6.2.9.)<\/b><\/div>\n
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<\/b><\/div>\n
\nAjuts per tractaments sanitaris de psicologia, osteopatia i fisioter\u00e0pia (punt 6.2.10**)<\/b><\/u><\/u><\/div>\n
\n<\/div>\n
\n**Com a excepci\u00f3 al punt 6.2.10, hauran de tenir retenci\u00f3 els ajuts dels tractaments d\u2019 \u201cHomeopatia\u201d i \u201cTots els tractaments de recuperaci\u00f3 d\u2019especialitats reconegudes, recomanats per un metge col\u00b7legiat i que tinguin per objectiu millorar la salut de la persona\u201d<\/i><\/u><\/u><\/div>\n
\n<\/div>\n
\n<\/div>\n
\nL\u2019aplicaci\u00f3 de la millora fiscal descrita ser\u00e0 d\u2019aplicaci\u00f3 en els ajuts actualment en tr\u00e0mit que es concediran aquest any!!!<\/u><\/u><\/div>\n
\n<\/div>\n
\nCCOO SEMPRE AL TEU COSTAT,<\/u><\/u><\/div>\n
\nTREBALLANT DIA A DIA!<\/div>\n","protected":false},"excerpt":{"rendered":"

Resolta favorablement la reclamaci\u00f3 Fiscal de CCOO en la majoria d’ajuts del FAS Des de CCOO us volem informar que … Llegiu-ne m\u00e9s<\/a><\/p>\n","protected":false},"author":23,"featured_media":155324,"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":[1058],"tags":[91,363,106,223,103,561],"class_list":["post-155323","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ajuntament-de-barcelona","tag-bressol","tag-ensenyaments-artistics","tag-fp","tag-infantil-primaria","tag-pas","tag-subalterns_notis","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\/155323","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\/23"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ccoo.cat\/educacio\/wp-json\/wp\/v2\/comments?post=155323"}],"version-history":[{"count":0,"href":"https:\/\/www.ccoo.cat\/educacio\/wp-json\/wp\/v2\/posts\/155323\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ccoo.cat\/educacio\/wp-json\/wp\/v2\/media\/155324"}],"wp:attachment":[{"href":"https:\/\/www.ccoo.cat\/educacio\/wp-json\/wp\/v2\/media?parent=155323"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ccoo.cat\/educacio\/wp-json\/wp\/v2\/categories?post=155323"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ccoo.cat\/educacio\/wp-json\/wp\/v2\/tags?post=155323"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}