{"id":4771,"date":"2025-06-03T09:03:06","date_gmt":"2025-06-03T09:03:06","guid":{"rendered":"https:\/\/amsel.es\/?p=4771"},"modified":"2025-06-03T09:07:40","modified_gmt":"2025-06-03T09:07:40","slug":"circular-junio-2025","status":"publish","type":"post","link":"https:\/\/amsel.es\/en\/2025\/06\/03\/circular-junio-2025\/","title":{"rendered":"CIRCULAR JUNIO 2025"},"content":{"rendered":"\n<p><strong>1.- \u00bfC\u00f3mo hay que declarar en el IRPF el complemento por maternidad en las pensiones reconocido a los padres?<\/strong><\/p>\n\n\n\n<p>&nbsp;El complemento por maternidad en las pensiones busca  compensar la brecha de g\u00e9nero y se aplica a quienes hayan tenido hijos y hayan visto afectada su carrera.  Inicialmente  solo lo recib\u00edan las madres, pero tras sentencias del TJUE y el Tribunal Supremo,  tambi\u00e9n se  reconoce  a los padres. Muchos  han solicitado el complemento con car\u00e1cter retroactivo. La Direcci\u00f3n General de Tributos (DGT) ha aclarado c\u00f3mo tributan estas cantidades en el IRPF. Si el pago proviene del INSS, se aplica el r\u00e9gimen de atrasos y se deben presentar declaraciones complementarias. Si deriva de sentencia  judicial, se  imputa al a\u00f1o en que esta adquiere firmeza, pudiendo aplicar una reducci\u00f3n del 30%. La AEAT ha habilitado herramientas para facilitar la declaraci\u00f3n de ejercicios anteriores como 2016 y 2017.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>2.- \u00a0Los mutualistas pueden solicitar en 2025 la devoluci\u00f3n del IRPF 2019 a 2022 y ejercicios anteriores no prescritos<\/strong>.<\/p>\n\n\n\n<p>La Ley 7\/2024 modific\u00f3 el procedimiento de  devoluci\u00f3n   del   IRPF   a pensionistas que aportaron    a mutualidades laborales sin reducci\u00f3n fiscal, anulando solicitudes previas y estableciendo devoluciones escalonadas desde 2025. Esta medida perjudic\u00f3 a los mutualistas, generando presi\u00f3n por parte de colectivos como la AEDAF. En marzo, el Gobierno anunci\u00f3 una futura modificaci\u00f3n para permitir solicitar todas las devoluciones en 2025. Aunque a\u00fan no se ha aprobado, se han introducido enmiendas en un proyecto de ley en tr\u00e1mite. Estas permitir\u00e1n usar el formulario actual para reclamar devoluciones de 2020 a 2022. No ser\u00e1 necesario presentar un nuevo formulario, incluso si ya se present\u00f3 antes de la nueva norma. Se espera su aprobaci\u00f3n pr\u00f3ximamente.<\/p>\n\n\n\n<p><strong>3.-\u00a0\u00a0 Campa\u00f1a Impuesto sobre el Patrimonio 2024: Principales novedades<\/strong>.<\/p>\n\n\n\n<p>Durante la campa\u00f1a de Renta tambi\u00e9n  se   presenta  el   Impuesto sobre el Patrimonio,  con  novedades relevantes para 2024. El plazo de presentaci\u00f3n  es del 2 de abril al 30 de junio de 2025. El  m\u00ednimo exento general es de 700.000 \u20ac,   aunque  algunas  comunidades  lo  han  modificado,  destacando  Illes Balears (3.000.000 \u20ac) y Murcia (3.700.000 \u20ac). Se mantienen escalas auton\u00f3micas transitorias en  Catalu\u00f1a y Galicia. Andaluc\u00eda elimina su escala propia y aplica la estatal. En cuanto a bonificaciones,  Cantabria establece una del 100% con l\u00edmites, y   Andaluc\u00eda ajusta  su  r\u00e9gimen  por el Impuesto Temporal  de  Solidaridad  de  las Grandes Fortunas  (ITSGF). Este  impuesto    sigue    vigente    en  2024,  afectando  a las    bonificaciones auton\u00f3micas.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1.- \u00bfC\u00f3mo hay que declarar en el IRPF el complemento por maternidad en las pensiones reconocido a los padres? &nbsp;El complemento por maternidad en las pensiones busca compensar la brecha de g\u00e9nero y se aplica a quienes hayan tenido hijos y hayan visto afectada su carrera. Inicialmente solo lo recib\u00edan las madres, pero tras sentencias [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[12],"tags":[45,200,201],"class_list":["post-4771","post","type-post","status-publish","format-standard","hentry","category-circulares","tag-irpf","tag-maternidad-pensiones-paternidad-mutalistas","tag-patrimonio"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CIRCULAR JUNIO 2025 - Amsel 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:\/\/amsel.es\/en\/2025\/06\/03\/circular-junio-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CIRCULAR JUNIO 2025 - Amsel Assessors\" \/>\n<meta property=\"og:description\" content=\"1.- \u00bfC\u00f3mo hay que declarar en el IRPF el complemento por maternidad en las pensiones reconocido a los padres? &nbsp;El complemento por maternidad en las pensiones busca compensar la brecha de g\u00e9nero y se aplica a quienes hayan tenido hijos y hayan visto afectada su carrera. 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