{"id":9028787,"date":"2020-08-26T12:44:08","date_gmt":"2020-08-26T11:44:08","guid":{"rendered":"http:\/\/gremicat.es\/?p=15290"},"modified":"2020-08-26T12:44:08","modified_gmt":"2020-08-26T11:44:08","slug":"covid-19-irpf-de-la-prestacio-pel-cessament-dactivitat","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/covid-19-irpf-de-la-prestacio-pel-cessament-dactivitat\/","title":{"rendered":"COVID-19: IRPF de la prestaci\u00f3 pel cessament d’activitat"},"content":{"rendered":"

L’article 17.1.b) de la Llei de l’IRPF estableix que les prestacions per desocupaci\u00f3 s\u00f3n rendiments del treball.
\n<\/span><\/span><\/p>\n

<\/div>\n

COVID-19. Qualificaci\u00f3 a l’efecte de l’IRPF de la prestaci\u00f3 que poden percebre empresaris i professionals pel cessament d’activitat<\/b><\/strong><\/h2>\n

 <\/p>\n

La DGT qualifica expressament a la prestaci\u00f3 “ordin\u00e0ria” per cessament d’activitat<\/strong> com a prestaci\u00f3 del sistema de protecci\u00f3 de desocupaci\u00f3 i l’article 17.1.b) de la Llei de l’IRPF estableix que les prestacions per desocupaci\u00f3 s\u00f3n rendiments del treball.<\/span><\/p>\n

Respecte a la qualificaci\u00f3 a l’efecte de l’IRPF de la prestaci\u00f3 que poden percebre empresaris i professionals pel cessament d’activitat pel COVID, regulada en l’article 17 del Reial decret llei 8\/2020, que amplia les circumst\u00e0ncies en les quals els aut\u00f2noms tenen dret a la prestaci\u00f3<\/strong> per cessament d’activitat, el Consell General d’Economistes ha preguntat a responsables de la AEAT, que interpreten el seg\u00fcent:<\/span><\/p>\n

La prestaci\u00f3 “ordin\u00e0ria” per cessament d’activitat dels aut\u00f2noms est\u00e0 regulada en els articles 327 i seg\u00fcents de la Llei General de la Seguretat Social (LGSS).<\/span><\/p>\n

Sobre aquesta \u00faltima s\u00ed s’ha pronunciat la Direcci\u00f3 General de Tributs de manera expressa, encara que sigui de manera indirecta en abordar una altra q\u00fcesti\u00f3 principal, en la consulta V0637-17 que est\u00e0 referida al DAFAS per\u00f2 que \u00e9s clara i a m\u00e9s es refereix expressament a la regulaci\u00f3 dels articles 327 i seg\u00fcents de la LGSS:<\/span><\/p>\n

“…la consultant, a la qual li va ser concedida per part de la M\u00fatua en la qual estava cotitzant, la prestaci\u00f3 per cessament d’activitat per a treballadors aut\u00f2noms, en la mesura en qu\u00e8 aquesta prestaci\u00f3 forma part de l’acci\u00f3 protectora del sistema de la Seguretat Social que t\u00e9 per objecte dispensar als treballadors aut\u00f2noms, afiliats a la Seguretat Social i en alta en el R\u00e8gim Especial de Treballadors per Compte Propi o Aut\u00f2noms o en el R\u00e8gim Especial dels Treballadors de la Mar, i, per tant, en percebre una prestaci\u00f3 contributiva i assistencial del sistema de protecci\u00f3 de desocupaci\u00f3,…”<\/span><\/i><\/p>\n

Aix\u00f2 \u00e9s, qualifica expressament a la prestaci\u00f3 “ordin\u00e0ria” per cessament d’activitat com a prestaci\u00f3 del sistema de protecci\u00f3 de desocupaci\u00f3 i l’article 17.1.b) de la Llei de l’IRPF estableix que les prestacions per desocupaci\u00f3 s\u00f3n rendiments del treball.<\/span><\/p>\n

Per tant, encara que la DGT no s’hagi pronunciat sobre aquesta nova prestaci\u00f3, entenem que aquesta prestaci\u00f3 extraordin\u00e0ria per cessament d’activitat hauria de tenir la mateixa qualificaci\u00f3 que la prestaci\u00f3 “ordin\u00e0ria”.<\/span><\/p>\n

Per a ampliar aquesta informaci\u00f3 consulti amb <\/span>Assessoria fiscal<\/span><\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

L’article 17.1.b) de la Llei de l’IRPF estableix que les prestacions per desocupaci\u00f3 s\u00f3n rendiments del treball. COVID-19. Qualificaci\u00f3 a …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9028788,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9028787","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"yoast_head":"\nCOVID-19: IRPF de la prestaci\u00f3 pel cessament d'activitat - gremicat<\/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.gremicat.es\/ca\/covid-19-irpf-de-la-prestacio-pel-cessament-dactivitat\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"COVID-19: IRPF de la prestaci\u00f3 pel cessament d'activitat - gremicat\" \/>\n<meta property=\"og:description\" content=\"L’article 17.1.b) de la Llei de l’IRPF estableix que les prestacions per desocupaci\u00f3 s\u00f3n rendiments del treball. 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