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Gaviotas 08/07/19 22:29
Ha respondido al tema Reduccion 25% en IRPF de la pension de jubilacion
Muchas gracias por las respuestas. En la reclamación a Hacienda, he hecho constar que la Institución Telefónica de Previsión Social y las Mutualidades Laborales de Seguros, Banca y Cajas de Ahorros, fueron creadas al amparo de la Ley de Mutualidades y Montepios del 06/12/1941, por lo que se entiende, que se dan todas las circunstancias para que la Agencia Tributaria, aplique los mismos criterios y resoluciones en favor de los integrantes de ambos colectivos. 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Gaviotas 08/07/19 16:20
Ha respondido al tema Reduccion 25% en IRPF de la pension de jubilacion
Alguien podría aclarar, si la doctrina del TEAC ante un recurso de alzada sobre unificación de criterios propiciado por la propia Agencia Tributaria, PREVALECE sobre la denegación de una Consulta Vinculante a Hacienda (tal como comentáis). Gracias
Gaviotas 30/10/18 11:11
Ha respondido al tema Aplicación X-Ray para seguimiento cartera
Acabo de recibir la aplicación. La he probado y funciona de maravilla. Muchas gracias por tu generosidad. Un excelente trabajo.
Gaviotas 23/01/18 18:10
Ha respondido al tema Rentas exentas IRPF
Muchas gracias, por tu ágil respuesta. Tenía dudas, pero al parecer desde 1 de enero del 2015, el límite de exención dejó de ser conjunto y se aplica de forma individual y separada. Saludos  
Gaviotas 22/01/18 21:22
Ha publicado el tema Rentas exentas IRPF
Gaviotas 19/01/15 22:12
Ha respondido al tema Rescate Plan Pensiones Discapacitado
Muchas gracias por tu sugerencia. La verdad es que nuestra intención es que nuestra madre viuda disponga de esos recursos, pero sin perder el Complemento a Mínimos de la Pensión de Viudedad.
Gaviotas 19/01/15 22:08
Ha respondido al tema Rescate Plan Pensiones Discapacitado
Muchas gracias Ghost Maltijo por tu respuesta. Eres un crack, nunca habremos agradecido suficientemente tu esfuerzo y generosidad en compartir la hoja de Excel para el Seguimiento de Fondos y ahora me encuentro con tu rápida respuesta en temas de Fiscalidad, lo dicho un lujo compartir tus opiniones. Efectivamente la gran duda que se me plantea la señalas en el primer párrafo. Del Manual de Renta del 2013 disponible en la web de la Agencia Tributaria, en el apartado Delimitación negativa del hecho imponible: rentas exentas y no sujetas (Art. 7 Ley IRPF y otras disposiciones) Pág. 36 extraigo literalmente: w) Los rendimientos del trabajo derivados de las prestaciones obtenidas en forma de renta por las personas con discapacidad correspondientes a las aportaciones y contribuciones a sistemas de previsión social constituidos en favor de las mismas, así como los rendimientos del trabajo derivados de las aportaciones a patrimonios protegidos a que se refiere la disposición adicional decimoctava de esta Ley del IRPF, hasta un importe máximo anual conjunto de tres veces el indicador público de renta de efectos múltiples (para el año 2013 dicha cuantía es el resultado de 7.455,14 x 3 = 22.365,42 euros). Tendré que interpretar que sólo es aplicable cuando las rentas las percibe el propio discapacitado y no cuando a su fallecimiento las percibe el beneficiario aunque sea también discapacitado ? Saludos
Gaviotas 19/01/15 19:13
Ha respondido al tema Rescate Plan Pensiones Discapacitado
Muchas gracias Andreu por tu orientación. Sin embargo la cuestión concreta que planteo es como se aplica en el IRPF la reducción de 3 veces el IPREM, en el caso de PP a favor de Discapacitados y que el rescate se realice en forma de renta. http://www.agenciatributaria.es/AEAT.internet/Inicio_es_ES/_Segmentos_/Ciudadanos/Discapacitados/Planes_de_Pensiones_y_otros_sistemas_de_prevision_social.shtml Saludos
Gaviotas 19/01/15 11:18
Ha publicado el tema Rescate Plan Pensiones Discapacitado
Gaviotas 01/04/14 20:38
Ha respondido al tema ¡Apostando por Bestinver!
Genial !!! Eres un crack. Muchas gracias