Es noticia es estos días la sentencia del Tribunal Superior de Justicia de Madrid por la reconoce la exención en IRPF de la prestación por maternidad. Si está pensando en solicitar la rectificación de su declaración de IRPF, en la que tributó por esta prestación, tenga en cuenta:
1º Que el criterio de la Agencia Tributaria es distinto al de este Tribunal y esta sentencia no vincula a la Agencia Tributaria ni a otros Tribunales.
2º Que el proceso para solicitar la devolución es largo (3 a 5 años) y va a tener unos costes en la vía judicial (gastos de abogado y procurador), con un resultado incierto.
3º Que en la mayoría de los casos, la devolución no va a ser de 3300 €, depende de las rentas obtenidas por la contribuyente y de la prestación recibida. Como ejemplo, para una contribuyente con Rendimientos netos del Trabajo de 19.300 € (incluida la prestación) que cobró una prestación por maternidad de 6.750 €, dos hijos menores de 3 años, en declaración individual, le supondría una devolución de 1.500 € con respecto a lo tributado en 2015.
Dolores Muñoz (Fiscalista GRUPO PROFESIONAL SL.)
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