{"id":9028783,"date":"2020-08-26T12:44:14","date_gmt":"2020-08-26T11:44:14","guid":{"rendered":"http:\/\/gremicat.es\/?p=15287"},"modified":"2020-08-26T12:44:14","modified_gmt":"2020-08-26T11:44:14","slug":"covid-19-irpf-de-la-prestacion-por-el-cese-de-actividad","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/covid-19-irpf-de-la-prestacion-por-el-cese-de-actividad\/","title":{"rendered":"COVID-19: IRPF de la prestaci\u00f3n por el cese de actividad"},"content":{"rendered":"<p style=\"font-size: 22px;\"><span style=\"font-weight: 400;\"><span style=\"font-size: 22px;\">El art\u00edculo 17.1.b) de la Ley del IRPF establece que las prestaciones por desempleo son rendimientos del trabajo.<\/span><\/span><\/p>\n<div class=\"texto_central\" style=\"clear: both; line-height: 20px; padding-top: 10px;\"><\/div>\n<h2 style=\"text-align: justify; height: 40px; font-size: 20px; color: #e4003c;\"><strong><b>COVID-19: Calificaci\u00f3n a efectos del IRPF de la prestaci\u00f3n que pueden percibir empresarios y profesionales por el cese de actividad<\/b><\/strong><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">La DGT califica expresamente a la <strong>prestaci\u00f3n &#8220;ordinaria&#8221; por cese de actividad como prestaci\u00f3n del sistema de protecci\u00f3n de desempleo<\/strong> y el art\u00edculo 17.1.b) de la Ley del IRPF establece que las prestaciones por desempleo son rendimientos del trabajo.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Respecto a la calificaci\u00f3n a efectos del IRPF de la prestaci\u00f3n que pueden percibir empresarios y profesionales por\u00a0 el cese de actividad por el COVID, regulada en el art\u00edculo 17 del Real Decreto-Ley 8\/2020, que <strong>ampl\u00eda las circunstancias en las que los aut\u00f3nomos tienen derecho a la prestaci\u00f3n por cese de actividad<\/strong>, el Consejo General de Economistas ha preguntado a responsables de la AEAT, que interpretan lo siguiente:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La prestaci\u00f3n &#8220;ordinaria&#8221; por cese de actividad de los aut\u00f3nomos est\u00e1 regulada en los art\u00edculos 327 y siguientes de la Ley General de la Seguridad Social (LGSS).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sobre \u00e9sta \u00faltima s\u00ed se ha pronunciado la Direcci\u00f3n General de Tributos de forma expresa, aunque sea de forma indirecta al abordar otra cuesti\u00f3n principal, en la consulta V0637-17 que est\u00e1 referida al DAFAS pero que es clara y adem\u00e1s se refiere expresamente a la regulaci\u00f3n de los art\u00edculos 327 y siguientes de la LGSS:<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">&#8220;&#8230;la consultante, a la que le fue concedida por parte de la Mutua en la que estaba cotizando, la prestaci\u00f3n por cese de actividad para trabajadores aut\u00f3nomos, en la medida en que dicha prestaci\u00f3n forma parte de la acci\u00f3n protectora del sistema de la Seguridad Social que tiene por objeto dispensar a los trabajadores aut\u00f3nomos, afiliados a la Seguridad Social y en alta en el R\u00e9gimen Especial de Trabajadores por Cuenta Propia o Aut\u00f3nomos o en el R\u00e9gimen Especial de los Trabajadores del Mar, y, por tanto, al percibir una prestaci\u00f3n contributiva y asistencial del sistema de protecci\u00f3n de desempleo&#8230;&#8221;<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">Esto es, califica expresamente a la prestaci\u00f3n &#8220;ordinaria&#8221; por cese de actividad como prestaci\u00f3n del sistema de protecci\u00f3n de desempleo y el art\u00edculo 17.1.b) de la Ley del IRPF establece que las prestaciones por desempleo son rendimientos del trabajo.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Por tanto, aunque la DGT no se haya pronunciado sobre esta nueva prestaci\u00f3n, <strong>entendemos que esta prestaci\u00f3n extraordinaria por cese de actividad deber\u00eda tener la misma calificaci\u00f3n que la prestaci\u00f3n &#8220;ordinaria&#8221;.<\/strong><\/span><\/p>\n<p><strong><span style=\"font-weight: 400;\">Para ampliar esta informaci\u00f3n consulte con <\/span><a href=\"https:\/\/www.gremicat.es\/asesoria-fiscal-contable-barcelona\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Asesor\u00eda fiscal<\/span><\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El art\u00edculo 17.1.b) de la Ley del IRPF establece que las prestaciones por desempleo son rendimientos del trabajo. COVID-19: Calificaci\u00f3n <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9028784,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9028783","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>COVID-19: IRPF de la prestaci\u00f3n por el cese de actividad - 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\/en\/covid-19-irpf-de-la-prestacion-por-el-cese-de-actividad\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"COVID-19: IRPF de la prestaci\u00f3n por el cese de actividad - gremicat\" \/>\n<meta property=\"og:description\" content=\"El art\u00edculo 17.1.b) de la Ley del IRPF establece que las prestaciones por desempleo son rendimientos del trabajo. 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