La prestación por maternidad en el IRPF. La regresividad de una reforma “social”.
Fecha
2019-07
Autores
Título de la revista
ISSN de la revista
Título del volumen
Editor
Jaén: Universidad de Jaén
Resumen
[ES] Con la nueva modificación de la LIRPF ha cambiado normativamente la percepción que se tenía de las prestaciones por maternidad. A partir del nuevo ejercicio del impuesto sobre la Renta, todas las prestaciones, con independencia de cuál sea su naturaleza, estarán exentas. Por primera vez, habrá consenso entre los diferentes intérpretes, aunque cuestionemos la reacción del ejecutivo ante la Sentencia del Tribunal Supremo (Sala de lo Contencioso- Administrativo, Sección 2ª) Sentencia núm. 1462/2018 de 3 de octubre que ha servido de excusa para la reforma. A nuestro entender, la desaparición de las diferencias de trato fiscal entre las prestaciones que se perciben con ocasión del parto, resulta una medida gravemente regresiva, paradójicamente, publicitada como exponente de los denominados “viernes sociales”.
[EN] The perception that one had of maternity benefits has changed according to Law with the new modification of the LIRPF. Since the new test related to Duty on the Income, all benefits, regardless of their nature, will be exempt/ free. Therefore, for the first time, there will be an agreement between the different judges, even though we think about the executive’s reaction in case of the judgment of the Supreme Court (Judiciary, Section 2) Sentence, number: 1462/2018 of October 3rd, which has served as an excuse for the reform. Then, in our opinion, the disappearance of differences in tax negotiation between the benefits received on the occasion of the birth, turn out to be a gravely and regressive measure paradoxically, which is advertised as an exponent of the so called "Social Fridays"
[EN] The perception that one had of maternity benefits has changed according to Law with the new modification of the LIRPF. Since the new test related to Duty on the Income, all benefits, regardless of their nature, will be exempt/ free. Therefore, for the first time, there will be an agreement between the different judges, even though we think about the executive’s reaction in case of the judgment of the Supreme Court (Judiciary, Section 2) Sentence, number: 1462/2018 of October 3rd, which has served as an excuse for the reform. Then, in our opinion, the disappearance of differences in tax negotiation between the benefits received on the occasion of the birth, turn out to be a gravely and regressive measure paradoxically, which is advertised as an exponent of the so called "Social Fridays"