{"id":16430,"date":"2017-03-21T11:38:11","date_gmt":"2017-03-21T10:38:11","guid":{"rendered":"https:\/\/www.suavinex.com\/livingsuavinex\/?p=16430"},"modified":"2022-01-21T11:19:29","modified_gmt":"2022-01-21T10:19:29","slug":"maternidad-prestacion-irpf","status":"publish","type":"post","link":"https:\/\/www.suavinex.com\/livingsuavinex\/maternidad-prestacion-irpf\/","title":{"rendered":"La prestaci\u00f3n por maternidad tributar\u00e1 IRPF"},"content":{"rendered":"<p><a href=\"https:\/\/www.suavinex.com\/livingsuavinex\/irpf-maternidad\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u00bfDebemos pagar impuestos por el permiso de maternidad?<\/a> La ayuda que paga la Seguridad Social en sustituci\u00f3n del salario habitual de la mujer trabajadora es el centro de la pol\u00e9mica tras la resoluci\u00f3n del Tribunal Econ\u00f3mico \u2013 Administrativo Central (TEAC). <b>Su sentencia marca que esta prestaci\u00f3n tributar\u00e1 a Hacienda por IRPF<\/b>, a pesar de las diferentes perspectivas aportadas por diversos Tribunales Superiores de Justicia auton\u00f3micos.<\/p>\n<h2>\u00bfCu\u00e1les son las razones del TEAC?<\/h2>\n<p>El TEAC se apoya en lo ya expuesto por otros Tribunales econ\u00f3micos. As\u00ed, argumenta que la normativa referente a la Seguridad Social no exime de este pago; pese a que s\u00ed lo hace en el caso de las ayudas de las comunidades y entidades locales. Sin embargo, <b>su decisi\u00f3n se basa en que la retribuci\u00f3n es una sustituci\u00f3n del salario normal<\/b>\u00a0y no una ayuda espec\u00edfica a la maternidad.<\/p>\n<h2>Las contradicciones<\/h2>\n<p>Lo cierto es que las sentencias de los Tribunales Superiores de Justicia de Madrid y Andaluc\u00eda, sembraban una duda m\u00e1s que razonable. El de Madrid resolvi\u00f3 a favor de la devoluci\u00f3n del dinero a una contribuyente y el de Andaluc\u00eda fall\u00f3 en sentido contrario. Por otra parte, los Tribunales Econ\u00f3micos de diferentes autonom\u00edas coincid\u00edan en la tributaci\u00f3n por IRPF.<br \/>\nEsto dejaba la puerta abierta a posibles reclamaciones, que pondr\u00edan en juego miles de euros para cada contribuyente. Una puerta que, en cualquier caso, no queda del todo cerrada.<\/p>\n<h2>La puerta sigue abierta<\/h2>\n<p>Al fin y al cabo, que el TEAC de la raz\u00f3n a la Hacienda P\u00fablica solo cierra filas en torno a lo administrativo. La v\u00eda judicial sigue abierta para recurrir y las contribuyentes podremos seguir reclamando la devoluci\u00f3n de lo pagado. A fin de cuentas, la \u00faltima palabra sigue siendo de cada Tribunal superior auton\u00f3mico, y seguir\u00e1 siendo as\u00ed mientras el Tribunal Supremo no emita su sentencia definitiva.<\/p>\n","protected":false},"excerpt":{"rendered":"\u00bfDebemos pagar impuestos por el permiso de maternidad? La ayuda que paga la Seguridad Social en sustituci\u00f3n del salario habitual de la mujer trabajadora es el centro de la pol\u00e9mica tras la resoluci\u00f3n del Tribunal Econ\u00f3mico \u2013 Administrativo Central (TEAC). Su sentencia marca que esta prestaci\u00f3n tributar\u00e1 a Hacienda por&#8230; <a class=\"view-article\" href=\"https:\/\/www.suavinex.com\/livingsuavinex\/maternidad-prestacion-irpf\/\">Ver art\u00edculo<\/a>","protected":false},"author":288,"featured_media":23393,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[2272],"tags":[9,46],"class_list":["post-16430","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tips-crianza","tag-maternidad","tag-mujer"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La prestaci\u00f3n por maternidad tributar\u00e1 IRPF<\/title>\n<meta name=\"description\" content=\"ayuda que paga la Seguridad Social en sustituci\u00f3n del salario habitual de la mujer trabajadora es el centro de la pol\u00e9mica.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.suavinex.com\/livingsuavinex\/maternidad-prestacion-irpf\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La prestaci\u00f3n por maternidad tributar\u00e1 IRPF\" \/>\n<meta property=\"og:description\" content=\"ayuda que paga la Seguridad Social en sustituci\u00f3n del salario habitual de la mujer trabajadora es el centro de la pol\u00e9mica.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.suavinex.com\/livingsuavinex\/maternidad-prestacion-irpf\/\" \/>\n<meta property=\"og:site_name\" content=\"Living Suavinex\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/SuavinexSpain\" \/>\n<meta property=\"article:published_time\" content=\"2017-03-21T10:38:11+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-01-21T10:19:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.suavinex.com\/livingsuavinex\/wp-content\/uploads\/2017\/03\/irpf_maternidad-02_2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"474\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Living Suavinex\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@SuavinexSpain\" \/>\n<meta name=\"twitter:site\" content=\"@SuavinexSpain\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Living Suavinex\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.suavinex.com\/livingsuavinex\/maternidad-prestacion-irpf\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.suavinex.com\/livingsuavinex\/maternidad-prestacion-irpf\/\"},\"author\":{\"name\":\"Living Suavinex\",\"@id\":\"https:\/\/www.suavinex.com\/livingsuavinex\/#\/schema\/person\/64fd7b62c88b0024a3ceeffb47f07eb6\"},\"headline\":\"La prestaci\u00f3n por maternidad tributar\u00e1 IRPF\",\"datePublished\":\"2017-03-21T10:38:11+00:00\",\"dateModified\":\"2022-01-21T10:19:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.suavinex.com\/livingsuavinex\/maternidad-prestacion-irpf\/\"},\"wordCount\":334,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.suavinex.com\/livingsuavinex\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.suavinex.com\/livingsuavinex\/maternidad-prestacion-irpf\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.suavinex.com\/livingsuavinex\/wp-content\/uploads\/2017\/03\/irpf_maternidad-02_2.jpg\",\"keywords\":[\"Maternidad\",\"Mujer\"],\"articleSection\":[\"Tips de crianza\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.suavinex.com\/livingsuavinex\/maternidad-prestacion-irpf\/\",\"url\":\"https:\/\/www.suavinex.com\/livingsuavinex\/maternidad-prestacion-irpf\/\",\"name\":\"La prestaci\u00f3n por maternidad tributar\u00e1 IRPF\",\"isPartOf\":{\"@id\":\"https:\/\/www.suavinex.com\/livingsuavinex\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.suavinex.com\/livingsuavinex\/maternidad-prestacion-irpf\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.suavinex.com\/livingsuavinex\/maternidad-prestacion-irpf\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.suavinex.com\/livingsuavinex\/wp-content\/uploads\/2017\/03\/irpf_maternidad-02_2.jpg\",\"datePublished\":\"2017-03-21T10:38:11+00:00\",\"dateModified\":\"2022-01-21T10:19:29+00:00\",\"description\":\"ayuda que paga la Seguridad Social en sustituci\u00f3n del salario habitual de la mujer trabajadora es el centro de la pol\u00e9mica.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.suavinex.com\/livingsuavinex\/maternidad-prestacion-irpf\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.suavinex.com\/livingsuavinex\/maternidad-prestacion-irpf\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/www.suavinex.com\/livingsuavinex\/maternidad-prestacion-irpf\/#primaryimage\",\"url\":\"https:\/\/www.suavinex.com\/livingsuavinex\/wp-content\/uploads\/2017\/03\/irpf_maternidad-02_2.jpg\",\"contentUrl\":\"https:\/\/www.suavinex.com\/livingsuavinex\/wp-content\/uploads\/2017\/03\/irpf_maternidad-02_2.jpg\",\"width\":800,\"height\":474},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.suavinex.com\/livingsuavinex\/maternidad-prestacion-irpf\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/www.suavinex.com\/livingsuavinex\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"La prestaci\u00f3n por maternidad tributar\u00e1 IRPF\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.suavinex.com\/livingsuavinex\/#website\",\"url\":\"https:\/\/www.suavinex.com\/livingsuavinex\/\",\"name\":\"Living Suavinex\",\"description\":\"| Familias reales\",\"publisher\":{\"@id\":\"https:\/\/www.suavinex.com\/livingsuavinex\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.suavinex.com\/livingsuavinex\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.suavinex.com\/livingsuavinex\/#organization\",\"name\":\"Suavinex\",\"url\":\"https:\/\/www.suavinex.com\/livingsuavinex\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/www.suavinex.com\/livingsuavinex\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.suavinex.com\/livingsuavinex\/wp-content\/uploads\/2018\/07\/living_sx_logo_mvl.png\",\"contentUrl\":\"https:\/\/www.suavinex.com\/livingsuavinex\/wp-content\/uploads\/2018\/07\/living_sx_logo_mvl.png\",\"width\":350,\"height\":70,\"caption\":\"Suavinex\"},\"image\":{\"@id\":\"https:\/\/www.suavinex.com\/livingsuavinex\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/SuavinexSpain\",\"https:\/\/x.com\/SuavinexSpain\",\"https:\/\/www.instagram.com\/suavinex_spain\/\",\"https:\/\/www.pinterest.es\/SuavinexSpain\/\",\"https:\/\/www.youtube.com\/channel\/UCgeJREx2R_ZvV2aQMrfWgcA\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.suavinex.com\/livingsuavinex\/#\/schema\/person\/64fd7b62c88b0024a3ceeffb47f07eb6\",\"name\":\"Living Suavinex\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/www.suavinex.com\/livingsuavinex\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.suavinex.com\/livingsuavinex\/wp-content\/uploads\/2017\/05\/Living-Suavinex_avatar-96x96.png\",\"contentUrl\":\"https:\/\/www.suavinex.com\/livingsuavinex\/wp-content\/uploads\/2017\/05\/Living-Suavinex_avatar-96x96.png\",\"caption\":\"Living Suavinex\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"La prestaci\u00f3n por maternidad tributar\u00e1 IRPF","description":"ayuda que paga la Seguridad Social en sustituci\u00f3n del salario habitual de la mujer trabajadora es el centro de la pol\u00e9mica.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.suavinex.com\/livingsuavinex\/maternidad-prestacion-irpf\/","og_locale":"es_ES","og_type":"article","og_title":"La prestaci\u00f3n por maternidad tributar\u00e1 IRPF","og_description":"ayuda que paga la Seguridad Social en sustituci\u00f3n del salario habitual de la mujer trabajadora es el centro de la pol\u00e9mica.","og_url":"https:\/\/www.suavinex.com\/livingsuavinex\/maternidad-prestacion-irpf\/","og_site_name":"Living Suavinex","article_publisher":"https:\/\/www.facebook.com\/SuavinexSpain","article_published_time":"2017-03-21T10:38:11+00:00","article_modified_time":"2022-01-21T10:19:29+00:00","og_image":[{"width":800,"height":474,"url":"https:\/\/www.suavinex.com\/livingsuavinex\/wp-content\/uploads\/2017\/03\/irpf_maternidad-02_2.jpg","type":"image\/jpeg"}],"author":"Living Suavinex","twitter_card":"summary_large_image","twitter_creator":"@SuavinexSpain","twitter_site":"@SuavinexSpain","twitter_misc":{"Escrito por":"Living Suavinex","Tiempo de lectura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.suavinex.com\/livingsuavinex\/maternidad-prestacion-irpf\/#article","isPartOf":{"@id":"https:\/\/www.suavinex.com\/livingsuavinex\/maternidad-prestacion-irpf\/"},"author":{"name":"Living Suavinex","@id":"https:\/\/www.suavinex.com\/livingsuavinex\/#\/schema\/person\/64fd7b62c88b0024a3ceeffb47f07eb6"},"headline":"La prestaci\u00f3n por maternidad tributar\u00e1 IRPF","datePublished":"2017-03-21T10:38:11+00:00","dateModified":"2022-01-21T10:19:29+00:00","mainEntityOfPage":{"@id":"https:\/\/www.suavinex.com\/livingsuavinex\/maternidad-prestacion-irpf\/"},"wordCount":334,"commentCount":0,"publisher":{"@id":"https:\/\/www.suavinex.com\/livingsuavinex\/#organization"},"image":{"@id":"https:\/\/www.suavinex.com\/livingsuavinex\/maternidad-prestacion-irpf\/#primaryimage"},"thumbnailUrl":"https:\/\/www.suavinex.com\/livingsuavinex\/wp-content\/uploads\/2017\/03\/irpf_maternidad-02_2.jpg","keywords":["Maternidad","Mujer"],"articleSection":["Tips de crianza"],"inLanguage":"es"},{"@type":"WebPage","@id":"https:\/\/www.suavinex.com\/livingsuavinex\/maternidad-prestacion-irpf\/","url":"https:\/\/www.suavinex.com\/livingsuavinex\/maternidad-prestacion-irpf\/","name":"La prestaci\u00f3n por maternidad tributar\u00e1 IRPF","isPartOf":{"@id":"https:\/\/www.suavinex.com\/livingsuavinex\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.suavinex.com\/livingsuavinex\/maternidad-prestacion-irpf\/#primaryimage"},"image":{"@id":"https:\/\/www.suavinex.com\/livingsuavinex\/maternidad-prestacion-irpf\/#primaryimage"},"thumbnailUrl":"https:\/\/www.suavinex.com\/livingsuavinex\/wp-content\/uploads\/2017\/03\/irpf_maternidad-02_2.jpg","datePublished":"2017-03-21T10:38:11+00:00","dateModified":"2022-01-21T10:19:29+00:00","description":"ayuda que paga la Seguridad Social en sustituci\u00f3n del salario habitual de la mujer trabajadora es el centro de la pol\u00e9mica.","breadcrumb":{"@id":"https:\/\/www.suavinex.com\/livingsuavinex\/maternidad-prestacion-irpf\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.suavinex.com\/livingsuavinex\/maternidad-prestacion-irpf\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.suavinex.com\/livingsuavinex\/maternidad-prestacion-irpf\/#primaryimage","url":"https:\/\/www.suavinex.com\/livingsuavinex\/wp-content\/uploads\/2017\/03\/irpf_maternidad-02_2.jpg","contentUrl":"https:\/\/www.suavinex.com\/livingsuavinex\/wp-content\/uploads\/2017\/03\/irpf_maternidad-02_2.jpg","width":800,"height":474},{"@type":"BreadcrumbList","@id":"https:\/\/www.suavinex.com\/livingsuavinex\/maternidad-prestacion-irpf\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.suavinex.com\/livingsuavinex\/"},{"@type":"ListItem","position":2,"name":"La prestaci\u00f3n por maternidad tributar\u00e1 IRPF"}]},{"@type":"WebSite","@id":"https:\/\/www.suavinex.com\/livingsuavinex\/#website","url":"https:\/\/www.suavinex.com\/livingsuavinex\/","name":"Living Suavinex","description":"| Familias reales","publisher":{"@id":"https:\/\/www.suavinex.com\/livingsuavinex\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.suavinex.com\/livingsuavinex\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/www.suavinex.com\/livingsuavinex\/#organization","name":"Suavinex","url":"https:\/\/www.suavinex.com\/livingsuavinex\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.suavinex.com\/livingsuavinex\/#\/schema\/logo\/image\/","url":"https:\/\/www.suavinex.com\/livingsuavinex\/wp-content\/uploads\/2018\/07\/living_sx_logo_mvl.png","contentUrl":"https:\/\/www.suavinex.com\/livingsuavinex\/wp-content\/uploads\/2018\/07\/living_sx_logo_mvl.png","width":350,"height":70,"caption":"Suavinex"},"image":{"@id":"https:\/\/www.suavinex.com\/livingsuavinex\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/SuavinexSpain","https:\/\/x.com\/SuavinexSpain","https:\/\/www.instagram.com\/suavinex_spain\/","https:\/\/www.pinterest.es\/SuavinexSpain\/","https:\/\/www.youtube.com\/channel\/UCgeJREx2R_ZvV2aQMrfWgcA"]},{"@type":"Person","@id":"https:\/\/www.suavinex.com\/livingsuavinex\/#\/schema\/person\/64fd7b62c88b0024a3ceeffb47f07eb6","name":"Living Suavinex","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.suavinex.com\/livingsuavinex\/#\/schema\/person\/image\/","url":"https:\/\/www.suavinex.com\/livingsuavinex\/wp-content\/uploads\/2017\/05\/Living-Suavinex_avatar-96x96.png","contentUrl":"https:\/\/www.suavinex.com\/livingsuavinex\/wp-content\/uploads\/2017\/05\/Living-Suavinex_avatar-96x96.png","caption":"Living Suavinex"}}]}},"_links":{"self":[{"href":"https:\/\/www.suavinex.com\/livingsuavinex\/wp-json\/wp\/v2\/posts\/16430","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.suavinex.com\/livingsuavinex\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.suavinex.com\/livingsuavinex\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.suavinex.com\/livingsuavinex\/wp-json\/wp\/v2\/users\/288"}],"replies":[{"embeddable":true,"href":"https:\/\/www.suavinex.com\/livingsuavinex\/wp-json\/wp\/v2\/comments?post=16430"}],"version-history":[{"count":6,"href":"https:\/\/www.suavinex.com\/livingsuavinex\/wp-json\/wp\/v2\/posts\/16430\/revisions"}],"predecessor-version":[{"id":42466,"href":"https:\/\/www.suavinex.com\/livingsuavinex\/wp-json\/wp\/v2\/posts\/16430\/revisions\/42466"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.suavinex.com\/livingsuavinex\/wp-json\/wp\/v2\/media\/23393"}],"wp:attachment":[{"href":"https:\/\/www.suavinex.com\/livingsuavinex\/wp-json\/wp\/v2\/media?parent=16430"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.suavinex.com\/livingsuavinex\/wp-json\/wp\/v2\/categories?post=16430"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.suavinex.com\/livingsuavinex\/wp-json\/wp\/v2\/tags?post=16430"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}