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La STS de Justicia de Madrid de 6 de julio de 2016, que declara exenta en el IRPF la prestación por maternidad percibida del INSS, deja la puerta abierta a contribuyentes que se encuentren en la misma situación a reclamar por las cantidades indebidamente satisfechas. Las alternativas para ello pueden ser diferentes según se trate de contribuyentes con domicilio fiscal en Madrid o fuera de dicha Comunidad. Sin duda para los domiciliados en Madrid la vía procesal más rápida es la solicitud de extensión de efectos de Sentencias.

Las pymes y autónomos podrán aplazar 12 meses sus deudas tributarias de hasta 30.000 euros.

Las pymes y autónomos podrán seguir aplazando sus deuda tributarias y pagos de IVA pero en lugar de los 18 meses actuales, sólo lo podrán hacer por un plazo de 12 meses. Así lo ha asegurado tanto el presidente de ATA, Lorenzo Amor, como fuentes del ministerio de Hacienda, que han mantenido diversos encuentros para tratar la eliminación total de los aplazamientos que está recogida en el Decreto Ley que el consejo de ministros aprobó el pasado 2 de diciembre y que, previsiblemente, mañana se tramitará en el Congreso.

La Agencia Tributaria pretende poner en marcha para 2017 un sistema informático para que las grandes empresas informen automáticamente de las operaciones de IVA.

El Gobierno aprobará este viernes en el Consejo de Ministros una batería de medidas para luchar contra el fraude fiscal y que en su mayoría estarán centradas en el IVA. El Ejecutivo está ultimando un decreto ley que incluye la limitación del pago en efectivo a los 1.000 euros, en vez de los 2.500 euros actuales, con el fin de frenar el fraude al IVA y la economía sumergida, según fuentes próximas a las negociaciones que mantiene el PP sobre los Presupuestos Generales del Estado de 2017 a Efe.

Las Administraciones Públicas españolas ingresan mucho menos que la mayoría de países europeos. Tendrían que cosechar una cantidad equivalente a casi seis puntos más del PIB para asimilarse a la media europea. La mayor diferencia se produce en el IRPF. España cosecha dos puntos de PIB menos que los países de nuestro entorno por este impuesto. La alta tasa de paro en España es el gran responsable de esta brecha, pero los expertos también achacan esta diferencia a la gran cantidad de exenciones, deducciones y bonificaciones fiscales. Algo parecido ocurre en el IVA, donde la recaudación española es medio punto del PIB inferior a la media. En ambos tributos hay grandes bolsas de fraude.

Según informa el Diario Expansión Hacienda prepara una modificación del artículo 95 bis de la Ley General Tributaria para publicar los nombres de los responsables solidarios o subsidiarios en la lista de morosos.

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