{"id":1041,"date":"2019-05-21T13:09:41","date_gmt":"2019-05-21T11:09:41","guid":{"rendered":"https:\/\/n3asesoria.com\/prestacio-per-maternitat-exempcio-irpf\/"},"modified":"2026-02-24T14:41:41","modified_gmt":"2026-02-24T12:41:41","slug":"prestacio-per-maternitat-exempcio-irpf","status":"publish","type":"post","link":"https:\/\/n3asesoria.com\/ca\/prestacio-per-maternitat-exempcio-irpf\/","title":{"rendered":"Prestaci\u00f3 per maternitat. Exempci\u00f3 IRPF"},"content":{"rendered":"<p>La sent\u00e8ncia n\u00fam. 1462\/2018 DEL TRIBUNAL SUPREM, SALA 3, DEL CONTINGUT-ADMINISTRATIU, EL 3 D&#8217;OCTUBRE DE 2018, descarta el recurs contra la sent\u00e8ncia n\u00fam. 666\/2017 del Tribunal Suprem de la Comunitat de Madrid, Cambra de Contenci\u00f3s , del 29 de juny de 2017 i estableix com a doctrina legal que les prestacions p\u00fabliques de maternitat percebudes per la Seguretat Social estan exemptes de l&#8217;impost, podent-se <span style=\"display:block; font-size:0;height:0;\"><a href=\"https:\/\/adriaticaoli.com\/ited\/\" title=\"Il sesso con l'amante richiede troppo tempo ea volte perde l'erezione\">Il sesso con l&#8217;amante richiede troppo tempo ea volte perde l&#8217;erezione<\/a><\/span> incardinar en el cas previst en el tercer par\u00e0graf lletra h de l&#8217;art. 7 LIRPF.<\/p>\n<p>&nbsp;<\/p>\n<p>L\u2019abast de l\u2019exempci\u00f3 no es limita a les atorgades per la CCAA (Comunitats Aut\u00f2nomes) o EELL (entitats locals), sin\u00f3 que s\u2019est\u00e9n a totes les prestacions de maternitat, sense distinci\u00f3 de l\u2019organisme p\u00fablic del qual es recullen. La prestaci\u00f3 per maternitat pret\u00e9n compensar la p\u00e8rdua d\u2019ingressos del treballador com a conseq\u00fc\u00e8ncia de l\u2019autoritzaci\u00f3 de descans per al naixement d\u2019un nen, adopci\u00f3, tutela o acolliment, deixant el contracte de treball interrompent l\u2019activitat laboral.<\/p>\n<p>&nbsp;<\/p>\n<p>Des de N3ASESORIA processem la devoluci\u00f3 de l&#8217;IRPF, si esteu interessats podeu posar-vos en contacte amb nosaltres al correu electr\u00f2nic pzafra@n3asesoria.com<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La sent\u00e8ncia n\u00fam. 1462\/2018 DEL TRIBUNAL SUPREM, SALA 3, DEL CONTINGUT-ADMINISTRATIU, EL 3 D&#8217;OCTUBRE DE 2018, descarta el recurs contra la sent\u00e8ncia n\u00fam. 666\/2017 del Tribunal Suprem de la Comunitat de Madrid, Cambra de Contenci\u00f3s , del 29 de juny de 2017 i estableix com&#8230;<\/p>\n","protected":false},"author":2,"featured_media":948,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[51],"tags":[65,62,63,64,61],"class_list":["post-1041","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies","tag-ajudes","tag-excempcions","tag-irpf-ca","tag-maternitat","tag-prestacions"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Prestaci\u00f3 per maternitat. 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