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La Sentencia del Tribunal Supremo de 3 de octubre de 2018, dictada en recurso de casación 4483/2017, confirma la posición adoptada por el Tribunal Superior de Justicia de Madrid y resuelve que las prestaciones públicas por maternidad percibidas del INSS están exentas en el IRPF, al entender que pueden incardinarse en el supuesto previsto en el párrafo tercero letra h del artículo 7 de la Ley del IRPF, cuando dispone que “igualmente estarán exentas las demás prestaciones públicas por nacimiento, parto o adopción múltiple, adopción, hijos a cargo y orfandad”.
Parece ser que Hacienda está preparando un formulario específico para reclamar. Incluso ya lo colgó en la web de la AEAT aunque inmediatamente lo eliminó.
No sé si es mejor esperar o iniciar la solicitud de rectificación inmediatamente.
Buenas tardes, hay mucha impaciencia de los clientes con respecto a estas solicitudes. ¿Se sabe ya algo del trámite específico o sería conveniente ir presentando ya las solicitudes de rectificación? Gracias,
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