Sergio Díaz López. Abogado Asociado.
En recientes fechas se ha producido una importante novedad jurisprudencial, y es que la Sala de lo Contencioso-administrativo del Tribunal Supremo ha establecido que “las prestaciones públicas por maternidad percibidas de la Seguridad Social están exentas del Impuesto sobre la Renta de las Personas Físicas.”
La Sentencia 1462/2018 dictada por el Alto Tribunal confirma una sentencia del Tribunal Superior de Justicia de Madrid por la que se ordenaba a la Agencia Tributaria a devolver a la recurrente la cantidad ingresada en el IRPF de 2013 por la prestación por maternidad con cargo a la Seguridad Social percibida en dicho ejercicio.
La Sala del Tribunal Supremo considera que la prestación por maternidad a cargo del Instituto Nacional de la Seguridad Social es incardinable en el artículo 7 h) en su párrafo tercero de la Ley del Impuesto sobre la Renta de las Personas Físicas. El citado precepto señala que “igualmente estarán exentas las demás prestaciones públicas por nacimiento, parto o adopción múltiple, adopción, hijos a cargo y orfandad”.
Esta Sentencia trae como consecuencia no solo la obligación de la Agencia Tributaria en cuanto a considerar exentas estas prestaciones de cara a futuro, sino que en aplicación de la normativa tributaria vendrá obligada a devolver las retenciones indebidamente practicadas en los últimos 4 años, previa solicitud de las interesadas. Al respecto, las últimas informaciones apuntan a que la Agencia Tributaria va a poner en marcha un sistema para la devolución de dichas cantidades simplificando los trámites.
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