{"id":490,"date":"2023-11-17T09:54:20","date_gmt":"2023-11-17T09:54:20","guid":{"rendered":"https:\/\/www.rubioassessors.com\/?p=490"},"modified":"2023-11-17T09:54:34","modified_gmt":"2023-11-17T09:54:34","slug":"devolucio-del-irpf-per-les-antigues-mutualitats","status":"publish","type":"post","link":"https:\/\/www.rubioassessors.com\/?p=490","title":{"rendered":"Devoluci\u00f3 del IRPF per les antigues mutualitats"},"content":{"rendered":"\n<p>El passat 28 de febrer, el Tribunal Suprem (TS) va obrir la porta a recon\u00e8ixer el dret de molts pensionistes a gaudir d\u2019una\u00a0reducci\u00f3 fiscal en la tributaci\u00f3 de la pensi\u00f3. El TS, en la seva sent\u00e8ncia, estableix que les aportacions\/cotitzacions realitzades a la Mutualiat Laboral de la Banca a partir del 1 de gener de 1967 i fins el 31 de desembre de 1978 no van ser susceptibles de deducci\u00f3 a la base del IRPF (com ho son ara les cotitzacions a la Seguretat Social), per la qual cosa, la pensi\u00f3 de jubilaci\u00f3 que es correspon amb aquestes aportacions no hauria de computar per evitar la doble imposici\u00f3 en el IRPF.<br>Aquesta reducci\u00f3 fiscal ha d&#8217;aplicar-se sobre la quantia de la pensi\u00f3 dels jubilats mutualistes de manera proporcional a aquests per\u00edodes de temps, respecte a la totalitat de la seva vida laboral. \u00c9s a dir, si el per\u00edode que van cotitzar a les mutualitats laborals suposa un 15% de la seva vida laboral, la reducci\u00f3 fiscal s&#8217;aplicar\u00e0 a aquest 15%.<br>Si la sent\u00e8ncia del TS es refereix a la mutualitat de la banca, nom\u00e9s aplica a aquest sector? NO. La sent\u00e8ncia obra la porta a reclamar-ho per part d\u2019altres persones que van pert\u00e0nyer a altres m\u00fatues (construcci\u00f3, t\u00e8xtil, el\u00e8ctriques, etc.). Per tant, es pot reclamar com a m\u00ednima els\u00a0\u00faltims 4 anys\u00a0no prescrits i tamb\u00e9 aquells anteriors que per algun motiu se\u2019ls hi hagi interromput la prescripci\u00f3.<br>\u00a0<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-full\"><a href=\"https:\/\/www.rubioassessors.com\/wp-content\/uploads\/2023\/11\/pensio.jpg\"><img loading=\"lazy\" decoding=\"async\" width=\"275\" height=\"183\" src=\"https:\/\/www.rubioassessors.com\/wp-content\/uploads\/2023\/11\/pensio.jpg\" alt=\"\" class=\"wp-image-492\"\/><\/a><\/figure><\/div>\n\n\n\n<p><br>Des de\u00a0<strong>RUBI\u00d3 ASSESSORS<\/strong>\u00a0podem tramitar aquesta reclamaci\u00f3 que no nom\u00e9s afecta als \u00faltims 4 anys si no que els efectes de la reclamaci\u00f3 suposen un\u00a0estalvi fiscal per als propers anys.<br>\u00a0<br>Si la persona pensionista que va cotitzar a la mutualitat ja ha mort, els seus hereus tamb\u00e9 tenen dret a sol\u00b7licitar aquesta devoluci\u00f3 de l&#8217;IRPF pels exercicis que encara no hagin prescrit, per la qual cosa no pot haver passat m\u00e9s de quatre anys.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El passat 28 de febrer, el Tribunal Suprem (TS) va obrir la porta a recon\u00e8ixer el dret de molts pensionistes a gaudir d\u2019una\u00a0reducci\u00f3 fiscal en la tributaci\u00f3 de la pensi\u00f3. El TS, en la seva sent\u00e8ncia, estableix que les aportacions\/cotitzacions realitzades a la Mutualiat Laboral de la Banca a partir del 1 de gener de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Devoluci\u00f3 del IRPF per les antigues mutualitats - Rubi\u00f3 Assessors<\/title>\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.rubioassessors.com\/?p=490\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Devoluci\u00f3 del IRPF per les antigues mutualitats - Rubi\u00f3 Assessors\" \/>\n<meta property=\"og:description\" content=\"El passat 28 de febrer, el Tribunal Suprem (TS) va obrir la porta a recon\u00e8ixer el dret de molts pensionistes a gaudir d\u2019una\u00a0reducci\u00f3 fiscal en la tributaci\u00f3 de la pensi\u00f3. 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