Beneficios fiscales

Según el Proyecto de Ley de Presupuestos para 1998, las deducciones por hijos que se aplicarán en el Impuesto sobre la Renta de las Personas Físicas (IRPF), serán de 150 euros por el primer hijo, 210 euros por el segundo, y 300 euros por el tercero y siguientes.

También subirán las deducciones fiscales por gasto de custodia de hijos. Se mantendrán en el 15% del gasto en guarderías o en personas que los cuiden, pero el límite aumentará desde los 150 euros actuales hasta 300 euros. Podrán aplicarse esta deducción las familias cuyos ingresos no superen al año los 21.000 euros en la declaración individual y los 30.000 euros en la declaración conjunta.

El Proyecto de Ley contempla igualmente una rebaja de módulos para los empresarios que tributen al IRPF, y una mejora de la fiscalidad por la contratación de trabajadores con discapacidad, que ascenderá hasta 4.808 euros anuales por empleado.

Asimismo, aumenta hasta 6.000 euros el límite exento para los parados que cobren la prestación por desempleo de una sola vez, destinándola a montar un negocio.

Desde el 1 de enero de 1997, las prestaciones de protección familiar por hijo con minusvalía a cargo están exentas del IRPF; por tanto, no son objeto de tributación.

Los invidentes y personas con discapacidad física o psíquica pueden deducir por los medios y personas que precisan para su cuidado o para llevar una vida normal: el perro-guía, un acompañante habitual, la construcción de una rampa para la silla de ruedas o de un cuarto de baño especial , por ejemplo. Se desgrava el 15% del coste. Esta deducción debe justificarse documentalmente mediante la presentación de las facturas abonadas.

Los vehículos de personas con minusvalía y los que estén adaptados para la conducción por personas con discapacidad física, que pertenezcan a personas con discapacidad reconocidas legalmente, y que no superen los 13,50 caballos fiscales, están exentos del pago del Impuesto sobre Vehículos de Tracción Mecánica (antes conocido como Impuesto Municipal de Circulación).

Las personas beneficiarias de esta exención no podrán disfrutarla para más de un vehículo simultáneamente. El procedimiento consiste en solicitar en Hacienda el modelo 05, rellenarlo y entregarlo en el establecimiento en el que se vaya a adquirir el vehículo.

Asimismo, están exentos los vehículos que, no superando los 12 caballos fiscales, estén destinados a ser utilizados como autoturismos especiales para el transporte de personas con minusvalía en silla de ruedas, bien directamente o previa su adaptación. A estos efectos, se consideran personas con minusvalía aquéllas que tengan esta condición legal en grado igual o superior al 33%.

Además, el Reglamento del IRPF especifica que, en concepto de gastos de enfermedad, se deducirá el 15% de los gastos sufragados por el sujeto pasivo durante el período de la imposición, por razones de enfermedad, accidente o incapacidad, tanto propios como de las personas por las que tenga derecho a deducción en la cuota.

Otro beneficio fiscal es la posibilidad de desgravar 336,57 euros (cantidad correspondiente a la declaración por el ejercicio 1998) como deducción de la cuota íntegra en la declaración de la renta por hijo a cargo con alguna minusvalía.

Los trabajadores con discapacidad o sujetos pasivos del IRPF, pueden deducir el 15 % de los ingresos de su trabajo personal, hasta un máximo de 3.606 euros, siempre que demuestren un grado de minusvalía superior al 33 % con el correspondiente certificado.

Exención del IRPF

Una sentencia del Tribunal Constitucional de 22 de julio de 1996 equipara el tratamiento fiscal de las prestaciones correspondientes a las situaciones de incapacidad permanente absoluta y de gran invalidez que perciben, por un lado, personas sujetas al Régimen General de la Seguridad Social, y por otro, los funcionarios públicos.

El Alto Tribunal, basándose en el artículo 14 de la Constitución y en su propia doctrina, declaró inconstitucional un artículo de la Ley de Presupuestos Generales del Estado para 1994, que establecía como exentas del pago del Impuesto sobre la Renta de las Personas Físicas, en el caso de los funcionarios de las Administraciones Públicas, únicamente las prestaciones derivadas de la incapacidad permanente absoluta y no las de gran invalidez, como sucede con los trabajadores del Régimen General de la Seguridad Social.

Las pensiones de jubilación, o retiro por incapacidad para el servicio, de los funcionarios de clases pasivas, así como todas las pensiones de invalidez de la Seguridad Social hasta 1994, estuvieron exentas de tributación. Por imperativo de la Ley de Presupuestos de 1994 se alteró el régimen tributario de este tipo de pensiones, de manera que, en Clases Pasivas, tan sólo se eximía del impuesto a las pensiones por incapacidad permanente o inutilidad de los funcionarios, cuando era constitutiva de gran invalidez; mientras que en Seguridad Social, además de las pensiones de gran invalidez, también estaban exentas las de invalidez absoluta. Esto provocó la presentación de una reclamación ante el Tribunal Constitucional, que falló declarando la inconstitucionalidad de la norma.

Para las pensiones que se produzcan en adelante, no habrá problema. Está previsto que el Tribunal médico competente, o los equipos de valoración de incapacidades de las Delegaciones Provinciales del INSS o los tribunales médicos militares, dictaminen, en cada caso, si la persona está incapacitada de forma absoluta para el ejercicio de toda profesión u oficio, o si, incluso, necesita del concurso de otra persona para ejercer las funciones esenciales de la vida.

El problema se planteó para unos 40.000 funcionarios que, en su día, se jubilaron por incapacidad permanente para el servicio. Como todos no pueden ser eximidos del impuesto, pues se produciría otro agravio comparativo con los incapacitados del Régimen de Seguridad Social, la solución es demostrar que, actualmente, están incapacitados para toda profesión u oficio, es decir, que tienen una incapacidad absoluta y, por tanto, derecho a la exención del IRPF y, en su caso, a recibir las retenciones indebidamente practicadas por la Administración y, si es necesario, modificar sus declaraciones correspondientes a los años 1994 y 1995.

Para demostrar su situación de incapacidad absoluta, deberán seguir uno de estos procedimientos:

  • Tener reconocida una invalidez absoluta por el Régimen de la Seguridad Social, lo cual es posible porque, hasta fecha reciente, estaba autorizado compatibilizar el trabajo en la Administración del Estado con el trabajo en cualquier otra empresa pública o privada del Régimen de Seguridad Social.
  • Tener reconocida una invalidez absoluta por el Régimen de Autónomos de la Seguridad Social.
  • Un tribunal médico competente, o los actuales equipos de valoración de incapacidades, tribunales médicos militares, etc., pueden haber emitido dictámenes en los que quede acreditado que la incapacidad es absoluta.
  • Disponer de un documento emitido por el mutualismo administrativo al que pertenezca el funcionario: MUFACE, ISFAS, etc., que acredite que el funcionario está incapacitado de forma absoluta.
  • Estar en posesión del documento que expide el IMSERSO, o el órgano equivalente de las Comunidades Autónomas, a través de los Centros Base, en los que se reconoce a los enfermos y se dictamina su grado de minusvalía. Si es igual o superior al 65%, a efectos de la exención del impuesto se entendería que está incapacitado absolutamente.

Si dispone de cualquiera de estos medios de prueba, debe presentarlo en la correspondiente Delegación de Hacienda, o en los Servicios Centrales en Madrid. Una vez que se demuestre que la incapacidad es absoluta, quedará exento en lo sucesivo, se le devolverá la renta indebidamente retenida en ejercicios anteriores, o se compensará, en su caso, la repercusión del impuesto que no debió declarar.

El plazo para poder presentar la reclamación es de 5 años, contados a partir de la fecha del fallo del Tribunal Constitucional (julio de 1996), pero debe tramitarse cuanto antes. Para más información puede dirigirse a la Delegación Provincial de Hacienda a través de la cual perciba sus haberes, o a los Servicios centrales de Clases Pasivas, en: c/ Guzmán el Bueno, 139. Madrid 28003. Tel.: 91 582 67 67.

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