{"id":10007,"date":"2018-04-11T17:37:20","date_gmt":"2018-04-11T17:37:20","guid":{"rendered":"https:\/\/centregestor.es\/?p=10007"},"modified":"2020-12-04T17:37:46","modified_gmt":"2020-12-04T17:37:46","slug":"principales-rentas-exentas-en-el-irpf-2","status":"publish","type":"post","link":"https:\/\/centregestor.es\/ca\/principales-rentas-exentas-en-el-irpf-2\/","title":{"rendered":"Principales rentas exentas en el IRPF"},"content":{"rendered":"<p>El pasado <strong>4 de abril arranc\u00f3 de forma oficial la Campa\u00f1a de la Renta 2017<\/strong>. Sin embargo, no todos los ingresos tributan en el IRPF, existiendo una serie de rentas exentas de tributar en la declaraci\u00f3n de la renta.<\/p>\n<p>Las\u00a0<strong>rentas exentas<\/strong>\u00a0son aquellas que determinas expresamente por la Ley no tienen obligaci\u00f3n tributaria, aunque se haya producido el hecho imponible, pudiendo responder a\u00a0razones pol\u00edticas, econ\u00f3micas o personales, la voluntad del legislador\u00a0de proteger fiscalmente dichas rentas.<\/p>\n<p><strong>Ingresos que no tributan en la renta<\/strong><\/p>\n<p>A continuaci\u00f3n, les adjuntamos un listado con las principales rentas exentas de IRPF:<\/p>\n<ul>\n<li><strong>Las indemnizaciones por despido o cese del trabajador<\/strong>, est\u00e1n exentas en la declaraci\u00f3n de la renta, aunque s\u00f3lo dentro de unos l\u00edmites. Desde el 1 de agosto de 2015\u00a0est\u00e1n exentos los primeros 180.000 euros percibidos por indemnizaci\u00f3n por despido. La cantidad excedente habr\u00e1 que tributarla como rendimiento del trabajo.<\/li>\n<li><strong>Los rendimientos percibidos por trabajo en el extranjero no tributan<\/strong> siempre y cuando:<\/li>\n<\/ul>\n<ol>\n<li>El trabajo ha de realizarse para una\u00a0<strong>empresa o entidad no residente en Espa\u00f1a <\/strong>o con establecimiento permanente situado en el extranjero.<\/li>\n<li>El territorio en el que se realicen los trabajos debe aplicar un\u00a0<strong>impuesto de naturaleza id\u00e9ntica al IRPF<\/strong>y no debe tratarse de un para\u00edso fiscal.<\/li>\n<li><strong>El l\u00edmite m\u00e1ximo de la exenci\u00f3n es de 60.100 euros anuales<\/strong>.<\/li>\n<li>La exenci\u00f3n es incompatible con el r\u00e9gimen de excesos de retribuciones de los contribuyentes destinados en el extranjero, siempre que afecten a las mismas rentas.<\/li>\n<\/ol>\n<ul>\n<li><strong>Pensiones y prestaciones por incapacidad y gran invalidez<\/strong>. Quedan exentas de tributar\u00a0las prestaciones econ\u00f3micas reconocidas por la Seguridad Social como consecuencia de Incapacidad Permanente Absoluta o Gran Invalidez. La cuant\u00eda m\u00e1xima ser\u00e1 la que reconozca la Seguridad Social. En caso de que la cantidad sea mayor, el exceso tributar\u00e1 como rendimiento del trabajo, es decir, como el salario.<\/li>\n<li><strong>Las becas p\u00fablicas y las de determinadas fundaciones y ONGs <\/strong>no tributar\u00e1n cuando est\u00e9n destinadas a la realizaci\u00f3n de estudios, como tampoco las becas para personal investigador en formaci\u00f3n. Existen una serie de l\u00edmites en funci\u00f3n del tipo de estudios que se cursen y si estos son en Espa\u00f1a o en el extranjero. Aqu\u00ed te contamos cu\u00e1les son esos l\u00edmites.<\/li>\n<li><strong>Las ayudas econ\u00f3micas destinadas a la formaci\u00f3n y tecnificaci\u00f3n deportiva<\/strong> concedidas a deportistas de \u00e9lite se encuentran exentas de tributar por el IRPF, con el l\u00edmite de 60.100 euros anuales.<\/li>\n<li><strong>Los premios literarios, art\u00edsticos o cient\u00edficos relevantes y los premios \u201cPr\u00edncipe de Asturias\u201d<\/strong>, est\u00e1n exentos de tributar por el IRPF los premios mencionados anteriormente siempre que se cumplan los requisitos regulados por las Ley del IRPF.<\/li>\n<li><strong>Las prestaciones por desempleo en pago \u00fanico<\/strong>, se considerar\u00e1n rentas exentas siempre que el trabajador se convierta en aut\u00f3nomo, aporte la prestaci\u00f3n a una entidad mercantil o bien se integre en una sociedad laboral o en una cooperativa de trabajo asociado.<\/li>\n<li><strong>Los rendimientos positivos del capital mobiliario<\/strong> que procedan de los nuevos Planes de Ahorro a largo Plazo creados por la Ley del Impuesto sobre la Renta de las Personas F\u00edsicas, siempre que el contribuyente no efect\u00fae disposici\u00f3n alguna del capital resultante del Plan antes de finalizar el plazo de cinco a\u00f1os desde su apertura.<\/li>\n<\/ul>\n<p><strong> \u00bfNecesita ayuda para su declaraci\u00f3n de la renta?<\/strong><\/p>\n<p>Desde Centre Gestor Lleida realizamos su declaraci\u00f3n de la renta. Como asesor\u00eda especializada en fiscalidad, no solo nos encargamos de confeccionar y presentar su declaraci\u00f3n de la renta y aplicar todas las deducciones de IRPF posibles garantizando la opci\u00f3n m\u00e1s beneficiosa para usted, nuestros asesores fiscales se encargan de plantear estrategias para maximizar su ahorro fiscal y la mejora de este a\u00f1o a a\u00f1o.<\/p>\n<p>Buscamos la mejor soluci\u00f3n para su caso concreto, ll\u00e1menos ahora al 973 279 700 o cont\u00e1ctenos a trav\u00e9s del e-mail\u00a0<a href=\"mailto:lleida@centregestor.es\">lleida@centregestor.es<\/a>. Puede acercarse a nuestras oficinas en el centro de Lleida y Tremp o podemos realizar su declaraci\u00f3n de la renta de forma no presencial.<\/p>\n<p>Para m\u00e1s informaci\u00f3n puede visitar nuestra p\u00e1gina web\u00a0<a href=\"https:\/\/centregestor.es\/ca\/\">https:\/\/centregestor.es<\/a>.<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p><strong>\u00a0<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>El pasado 4 de abril arranc\u00f3 de forma oficial la Campa\u00f1a de la Renta 2017. Sin embargo, no<\/p>","protected":false},"author":1,"featured_media":6962,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[],"tags":[],"class_list":["post-10007","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Principales rentas exentas en el IRPF - Centre Gestor<\/title>\n<meta name=\"description\" content=\"ASESORIA ASSESSORIA FISCAL LABORAL CONTABLE COMPTABLE TAX BARCELONA GESTORIA PARA PYME PYMES AUTONOMO AUTONOMOS LLEIDA INMOBILIARIA IMMOBILIARIA RENTA RENDA TECNOLOGIA SEGUROS ASSEGURANCES ADMINISTRACION FINCAS FINQUES TREMP VIELLA IMPUESTO IVA INSPECCION CONTRATO NOMINA IRPF AUTONOMS ADMINISTRACIO IMPOSTOS CONTRACTE INSPECCIO\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/centregestor.es\/ca\/principales-rentas-exentas-en-el-irpf-2\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Principales rentas exentas en el IRPF - 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