{"id":27130,"date":"2025-01-08T14:53:52","date_gmt":"2025-01-08T13:53:52","guid":{"rendered":"https:\/\/pich.bnfix.com\/?p=27130"},"modified":"2025-03-18T15:16:55","modified_gmt":"2025-03-18T14:16:55","slug":"cambios-en-la-solicitud-de-devoluciones-de-las-mutualidades","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/cambios-en-la-solicitud-de-devoluciones-de-las-mutualidades\/","title":{"rendered":"Canvis en la sol\u00b7licitud de devolucions de les mutualitats\u00a0"},"content":{"rendered":"<section  class='av_textblock_section av-m5nyel1i-d1021b3f8cb4afaabbafa30a26e16488 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><span class=\"TextRun SCXW212226829 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW212226829 BCX0\" data-ccp-parastyle=\"heading 1\">Canvis en la sol\u00b7licitud de devolucions<\/span><span class=\"NormalTextRun SCXW212226829 BCX0\" data-ccp-parastyle=\"heading 1\"> de les mutualitats<\/span><\/span><span class=\"EOP SCXW212226829 BCX0\" data-ccp-props=\"{\">\u00a0<\/span><\/h2>\n<\/div><\/section>\n<section  class='av_textblock_section av-m7kpjlk7-493b9c9ddd2ed57806accd48a43d853b '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><span style=\"color: #78b64d;\">8 gener, 2025<\/span><\/p>\n<hr \/>\n<\/div><\/section>\n<div  class='avia-slideshow av-m5nyfg89-2080ab5945bd18b6f923ce7c324c9934 avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-2  el_after_av_textblock  el_before_av_textblock  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 29.152542372881%;'><li  class='avia-slideshow-slide av-m5nyfg89-2080ab5945bd18b6f923ce7c324c9934__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img decoding=\"async\" loading=\"eager\" class=\"wp-image-27210 avia-img-lazy-loading-not-27210\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/01\/unsplash-salud-1500x430-1.jpg\" width=\"1475\" height=\"430\" title='unsplash-salud-1500x430' alt=''  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/01\/unsplash-salud-1500x430-1.jpg 1475w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/01\/unsplash-salud-1500x430-1-300x87.jpg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/01\/unsplash-salud-1500x430-1-1030x300.jpg 1030w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/01\/unsplash-salud-1500x430-1-768x224.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/01\/unsplash-salud-1500x430-1-310x90.jpg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/01\/unsplash-salud-1500x430-1-450x131.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/01\/unsplash-salud-1500x430-1-357x104.jpg 357w\" sizes=\"(max-width: 1475px) 100vw, 1475px\" \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-m5nyka5e-433a145fec5f693c6660d57a3d2a6041 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>L&#8217;any passat, arran de les sent\u00e8ncies del Tribunal Suprem, es va aplicar la disposici\u00f3 transit\u00f2ria 2a (DT2a) de la Llei d&#8217;IRPF que permetia a les persones que haguessin fet aportacions a les m\u00fatues laborals deduir-se el 25 per cent d&#8217;aquestes cotitzacions.<\/strong> A m\u00e9s, els mutualistes podien demanar la devoluci\u00f3 de les aportacions per les quals havien tributat a l&#8217;Impost sobre la Renda de tots aquells exercicis no prescrits fins al moment.<\/p>\n<p>Per canalitzar i facilitar les sol\u00b7licituds de devoluci\u00f3 i tramitaci\u00f3, l&#8217;Ag\u00e8ncia Tribut\u00e0ria va posar a disposici\u00f3 dels contribuents un formulari.<\/p>\n<p>Aix\u00f2 no obstant, els contribuents que haguessin fet aportacions a les mutualitats tamb\u00e9 podien demanar la sol\u00b7licitud de devoluci\u00f3 a trav\u00e9s del procediment ordinari de rectificaci\u00f3 de les autoliquidacions.<\/p>\n<p>Doncs b\u00e9, amb la Llei 7\/2024 i la seva disposici\u00f3 final setzena (DF 16a), aprovada al desembre, les peticions de devoluci\u00f3 que no s&#8217;haguessin acordat amb anterioritat al 22 de desembre de 2024 queden sense efectes, sense importar la via per la qual s&#8217;hagu\u00e9s sol\u00b7licitat la devoluci\u00f3.<\/p>\n<p><strong>Nou procediment<\/strong><\/p>\n<p>Segons la DF 16a, els mutualistes, a partir d&#8217;ara, hauran de sol\u00b7licitar la devoluci\u00f3 d&#8217;aquestes quantitats tributades de m\u00e9s mitjan\u00e7ant un nou procediment de rectificaci\u00f3 d&#8217;autoliquidaci\u00f3, formulari que l&#8217;Ag\u00e8ncia Tribut\u00e0ria facilitar\u00e0 en la campanya de Renda del 2024; nom\u00e9s es podr\u00e0 demanar la devoluci\u00f3 corresponent a l&#8217;\u00faltim any no prescrit, \u00e9s a dir, a la Renda 2024 la devoluci\u00f3 del 2019, el 2025 la devoluci\u00f3 del 2020 i successivament.<\/p>\n<p>\u00c9s curi\u00f3s que l&#8217;Ag\u00e8ncia Tribut\u00e0ria obligui a sol\u00b7licitar la devoluci\u00f3 mitjan\u00e7ant aquest procediment nou, quan ja hi ha un mecanisme per a la rectificaci\u00f3 d&#8217;una autoliquidaci\u00f3 per ingressos indeguts. Encara m\u00e9s curi\u00f3s \u00e9s que deixin sense efecte les sol\u00b7licituds presentades degudament en temps i forma.<\/p>\n<p>Aquesta deriva per part de l&#8217;administraci\u00f3 tribut\u00e0ria es podria deure a un error de c\u00e0lcul sobre el nombre de sol\u00b7licituds rebudes i, per tant, sobre el volum econ\u00f2mic que haur\u00e0 de destinar a fer front a tantes devolucions.<\/p>\n<p><strong>Possibles demandes<\/strong><\/p>\n<p>D&#8217;altra banda, es pot enfrontar a multitud de demandes davant dels Tribunals Econ\u00f2mics Administratius Regionals, ja sigui reclamant els imports ja sol\u00b7licitats o b\u00e9 demanant\u00a0 interessos des de la primera sol\u00b7licitud fins a la data de devoluci\u00f3 efectiva.<\/p>\n<p>Des de BNFIX PICH considerem que \u00e9s un tema important que cal seguir de prop per veure com evoluciona i determinar el millor pla d&#8217;acci\u00f3 davant del mateix.<\/p>\n<p>Quedem a la vostra disposici\u00f3 per a qualsevol dubte o consulta que vulguin fer al respecte.<\/p>\n<p style=\"text-align: right;\"><span data-contrast=\"auto\">Andrea Or\u00f3<\/span><span data-ccp-props=\"{\"> \u00b7\u00a0<\/span><a href=\"mailto:andrea.oro@pich.bnfix.com\"><span data-contrast=\"none\">andrea.oro@pich.bnfix.com<\/span><\/a><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\"><span data-contrast=\"auto\">Angel Or\u00f3 \u00b7\u00a0<\/span><a href=\"mailto:angel.oro@pich.bnfix.com\"><span data-contrast=\"none\">angel.oro@pich.bnfix.com<\/span><\/a><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p>\ud83d\udcf8 Imatge d&#8217;Unsplash<\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":27210,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,157],"tags":[158,1288],"class_list":["post-27130","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-comunicacion-ca","tag-laboral-ca","tag-mutualidades"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/27130","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/comments?post=27130"}],"version-history":[{"count":6,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/27130\/revisions"}],"predecessor-version":[{"id":27803,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/27130\/revisions\/27803"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/27210"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=27130"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=27130"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=27130"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}