{"id":1944,"date":"2019-08-09T13:16:14","date_gmt":"2019-08-09T12:16:14","guid":{"rendered":"http:\/\/www.btsasociados.com\/?p=1944"},"modified":"2019-08-09T13:16:15","modified_gmt":"2019-08-09T12:16:15","slug":"exempcio-de-pensions-dincapacitat-rebudes-a-lestranger","status":"publish","type":"post","link":"https:\/\/www.btsasociados.com\/ca\/exempcio-de-pensions-dincapacitat-rebudes-a-lestranger\/","title":{"rendered":"Exempci\u00f3 de pensions d&#8217;incapacitat rebudes a l&#8217;estranger"},"content":{"rendered":"\n<p><strong>El TS declara que \u00e9s necess\u00e0ria la qualificaci\u00f3 pr\u00e8via de l&#8217;INSS per a l&#8217;exempci\u00f3 de les pensions d&#8217;incapacitat rebudes a l&#8217;estranger.<\/strong><\/p>\n\n\n\n<p>Una persona f\u00edsica presenta sol\u00b7licitud de rectificaci\u00f3 de la declaraci\u00f3 d&#8217;IRPF en considerar que la pensi\u00f3 d&#8217;invalidesa satisfeta a Su\u00efssa est\u00e0 exempta, ja que se li va concedir pel seu grau de discapacitat del 100%, pel que ent\u00e9n que \u00e9s homologable a la pensi\u00f3 de gran invalidesa (art. 7 f). LIRPF). Despr\u00e9s de no trobar empara a les seves al\u00b7legacions a inst\u00e0ncies pr\u00e8vies, interposa recurs de cassaci\u00f3.<\/p>\n\n\n\n<p>El Tribunal analitza si \u00e9s equiparable la pensi\u00f3 d&#8217;invalidesa percebuda a Su\u00efssa, la legislaci\u00f3 no distingeix graus de discapacitat, a la incapacitat absoluta o gran invalidesa.<\/p>\n\n\n\n<p>Aix\u00ed, ent\u00e9n que el reconeixement de la invalidesa a Su\u00efssa no \u00e9s suficient per equiparar la pensi\u00f3, ja que en aquest Estat no es distingeixen els graus de discapacitat. D&#8217;aquesta manera, el reconeixement i valoraci\u00f3 correspon a l&#8217;INSS, a trav\u00e9s dels \u00f2rgans establerts.<\/p>\n\n\n\n<p>D&#8217;altra banda, la c\u00e0rrega de la prova recau sobre la persona interessada, que ha d&#8217;aportar tots els documents necessaris que acreditin la seva situaci\u00f3 concreta.<\/p>\n\n\n\n<p><a href=\"https:\/\/online.elderecho.com\/seleccionProducto.do?producto=UNIVERSAL&amp;nref=2019\/523651&amp;acotacion=undefined#\/presentar.do?nref=7e37fd83&amp;producto=UNIVERSAL&amp;anchor=undefined\"><em>STS Sala 3\u00aa de 14 marzo de 2019. EDJ 2019\/523651<\/em><\/a><br><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El TS declara que \u00e9s necess\u00e0ria la qualificaci\u00f3 pr\u00e8via de l&#8217;INSS per a l&#8217;exempci\u00f3 de les pensions d&#8217;incapacitat rebudes a l&#8217;estranger. Una persona f\u00edsica presenta&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[14],"acf":[],"_links":{"self":[{"href":"https:\/\/www.btsasociados.com\/ca\/wp-json\/wp\/v2\/posts\/1944"}],"collection":[{"href":"https:\/\/www.btsasociados.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.btsasociados.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.btsasociados.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.btsasociados.com\/ca\/wp-json\/wp\/v2\/comments?post=1944"}],"version-history":[{"count":0,"href":"https:\/\/www.btsasociados.com\/ca\/wp-json\/wp\/v2\/posts\/1944\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.btsasociados.com\/ca\/wp-json\/wp\/v2\/media?parent=1944"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.btsasociados.com\/ca\/wp-json\/wp\/v2\/categories?post=1944"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}