{"id":4533,"date":"2025-03-05T10:08:19","date_gmt":"2025-03-05T08:08:19","guid":{"rendered":"https:\/\/www.assistgrup.com\/?p=4533"},"modified":"2025-03-05T10:08:19","modified_gmt":"2025-03-05T08:08:19","slug":"subida-del-smi-y-efectos-sobre-el-irpf","status":"publish","type":"post","link":"https:\/\/www.assistgrup.com\/es\/subida-del-smi-y-efectos-sobre-el-irpf\/","title":{"rendered":"Subida del SMI y efectos sobre el IRPF"},"content":{"rendered":"<input class=\"fooboxshare_post_id\" type=\"hidden\" value=\"4533\"\/>\n<p class=\"wp-block-paragraph\"><strong>Aclare las dudas que puedan plantearle sus empleados.<\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"alignleft size-full is-resized\"><a href=\"https:\/\/www.assistgrup.com\/wp-content\/uploads\/2025\/03\/1-4.jpg\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"666\" src=\"https:\/\/www.assistgrup.com\/wp-content\/uploads\/2025\/03\/1-4.jpg\" alt=\"\" class=\"wp-image-4534\" style=\"width:337px;height:auto\" srcset=\"https:\/\/www.assistgrup.com\/wp-content\/uploads\/2025\/03\/1-4.jpg 1000w, https:\/\/www.assistgrup.com\/wp-content\/uploads\/2025\/03\/1-4-300x200.jpg 300w, https:\/\/www.assistgrup.com\/wp-content\/uploads\/2025\/03\/1-4-768x511.jpg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/a><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">Muchos empleados que cobran el SMI est\u00e1n preguntando al Departamento de Recursos Humanos de su&nbsp;empresa&nbsp;si a partir de ahora deber\u00e1n pagar IRPF. Pues bien, inf\u00f3rmeles de que en muchos casos seguir\u00e1n estando exentos de retenci\u00f3n y de que, si finalmente deben soportarla, en general ello tampoco les obligar\u00e1 a presentar IRPF.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si en 2025 el salario bruto pasa a ser de 16.576 euros (el SMI), puede que algunos empleados pasen a soportar retenci\u00f3n. Pero ello depender\u00e1 de su situaci\u00f3n personal (la que habr\u00e1n declarado a la empresa mediante el modelo 145). As\u00ed:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Si el empleado es progenitor de una familia monoparental con derecho a reducci\u00f3n en IRPF por declarar junto con los hijos, o bien si est\u00e1 casado y su c\u00f3nyuge no obtiene rentas superiores a 1.500 euros (situaci\u00f3n 2), seguir\u00e1 estando exento de retenci\u00f3n.<\/li>\n\n\n\n<li>En el resto de los casos, si el trabajador tiene dos o m\u00e1s hijos que le dan derecho al m\u00ednimo por descendientes, tampoco se le deber\u00e1 retener nada.<\/li>\n\n\n\n<li>No obstante, si el empleado no tiene hijos o s\u00f3lo tiene uno, la empresa s\u00ed quedar\u00e1 obligada a retener (salvo que concurran otras circunstancias que hagan que no haya retenci\u00f3n; \u00a0por ejemplo, una discapacidad). En todo caso, la retenci\u00f3n m\u00e1xima ser\u00e1 reducida: alrededor de 300 euros anuales si el trabajador no tiene hijos, y de 99 euros anuales si tiene uno.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Por otro lado, informe a su plantilla que soportar retenci\u00f3n no implica que tengan que presentar declaraci\u00f3n de IRPF.\u00a0En general, si sus retribuciones anuales son inferiores a 22.000 euros, no estar\u00e1n obligados a hacerlo (salvo que perciban rentas del trabajo de otros pagadores que, en conjunto, superen los 1.500 euros).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>El aumento del SMI puede suponer que algunos trabajadores que no soportaban retenci\u00f3n deban soportarla a partir de ahora.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Aclare las dudas que puedan plantearle sus empleados. Muchos empleados que cobran el SMI est\u00e1n preguntando al Departamento de Recursos Humanos de su&nbsp;empresa&nbsp;si a partir de ahora deber\u00e1n pagar IRPF. Pues bien, inf\u00f3rmeles de que en muchos casos seguir\u00e1n estando exentos de retenci\u00f3n y de que, si finalmente deben soportarla, en general ello tampoco les [&hellip;]<\/p>\n","protected":false},"author":956,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":"","_members_access_role":[],"_members_access_error":""},"categories":[1],"tags":[],"class_list":["post-4533","post","type-post","status-publish","format-standard","category-noticias","entry","has-post-thumbnail"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Subida del SMI y efectos sobre el IRPF | Assistgrup<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.assistgrup.com\/es\/subida-del-smi-y-efectos-sobre-el-irpf\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Subida del SMI y efectos sobre el IRPF | Assistgrup\" \/>\n<meta property=\"og:description\" content=\"Aclare las dudas que puedan plantearle sus empleados. Muchos empleados que cobran el SMI est\u00e1n preguntando al Departamento de Recursos Humanos de su&nbsp;empresa&nbsp;si a partir de ahora deber\u00e1n pagar IRPF. Pues bien, inf\u00f3rmeles de que en muchos casos seguir\u00e1n estando exentos de retenci\u00f3n y de que, si finalmente deben soportarla, en general ello tampoco les [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.assistgrup.com\/es\/subida-del-smi-y-efectos-sobre-el-irpf\/\" \/>\n<meta property=\"og:site_name\" content=\"Assistgrup\" \/>\n<meta property=\"article:published_time\" content=\"2025-03-05T08:08:19+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.assistgrup.com\/wp-content\/uploads\/2025\/03\/1-4.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"666\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Assistgrup\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Assistgrup\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.assistgrup.com\\\/es\\\/subida-del-smi-y-efectos-sobre-el-irpf\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.assistgrup.com\\\/es\\\/subida-del-smi-y-efectos-sobre-el-irpf\\\/\"},\"author\":{\"name\":\"Assistgrup\",\"@id\":\"https:\\\/\\\/www.assistgrup.com\\\/#\\\/schema\\\/person\\\/93826cc6e5707a86ce9e2ca820c9058d\"},\"headline\":\"Subida del SMI y efectos sobre el IRPF\",\"datePublished\":\"2025-03-05T08:08:19+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.assistgrup.com\\\/es\\\/subida-del-smi-y-efectos-sobre-el-irpf\\\/\"},\"wordCount\":327,\"publisher\":{\"@id\":\"https:\\\/\\\/www.assistgrup.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.assistgrup.com\\\/es\\\/subida-del-smi-y-efectos-sobre-el-irpf\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.assistgrup.com\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/1-4.jpg\",\"articleSection\":[\"Noticias\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.assistgrup.com\\\/es\\\/subida-del-smi-y-efectos-sobre-el-irpf\\\/\",\"url\":\"https:\\\/\\\/www.assistgrup.com\\\/es\\\/subida-del-smi-y-efectos-sobre-el-irpf\\\/\",\"name\":\"Subida del SMI y efectos sobre el IRPF | Assistgrup\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.assistgrup.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.assistgrup.com\\\/es\\\/subida-del-smi-y-efectos-sobre-el-irpf\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.assistgrup.com\\\/es\\\/subida-del-smi-y-efectos-sobre-el-irpf\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.assistgrup.com\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/1-4.jpg\",\"datePublished\":\"2025-03-05T08:08:19+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.assistgrup.com\\\/es\\\/subida-del-smi-y-efectos-sobre-el-irpf\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.assistgrup.com\\\/es\\\/subida-del-smi-y-efectos-sobre-el-irpf\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/www.assistgrup.com\\\/es\\\/subida-del-smi-y-efectos-sobre-el-irpf\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.assistgrup.com\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/1-4.jpg\",\"contentUrl\":\"https:\\\/\\\/www.assistgrup.com\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/1-4.jpg\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.assistgrup.com\\\/es\\\/subida-del-smi-y-efectos-sobre-el-irpf\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.assistgrup.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Subida del SMI y efectos sobre el IRPF\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.assistgrup.com\\\/#website\",\"url\":\"https:\\\/\\\/www.assistgrup.com\\\/\",\"name\":\"Assistgrup\",\"description\":\"Assistgrup - 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