A recent one Judicial Resolution of the Supreme Court directly affects IRPF return It has caused great uncertainty among a group of retirees who do not know if they will charge what legally correspond to them. Between the years 1967 and 1978thousands of workers quoted old labor mutualities without those contributions be reflected in their pensions. This resulted in a double taxation which went completely unnoticed, until the Supreme Court has officially recognized this right.
However, the Practical application From this sentence has generated some confusion. Finance published a regulation on the Automatic return of up to 4,000 euroscorresponding to the 2019-2022 period, but not all mutualists can access this benefit.
The return of the personal income tax: how it works and who are excluded
Between 1967 and 1978, some workers were obliged to quote labor mutualitiesan alternative social security system that guaranteed benefits in case of disease, retirement or disability. These mutualities were regulated by specific laws and functioned as private forecasting boxes, managed by companies and with state supervision.
For decades, many workers continued to quote these entities, while others were integrated into General Social Security System After 1978. With the integration, the contributions made to the mutualities were expected to be regularized, but it was not so. This context explains why the supreme ruled that the workers who fulfilled these obligations between 1967 and 1978 had the right to compensation.
The Tax Agency established a procedure to return the amounts paid more by the mutualists. The mechanism allows automatic return of up to 4,000 euros per year for periods 2019 to 2022. However, there are important restrictions. First, beneficiaries must have worked in the mandatory mutual regime before 1979 and currently receive a public pension.
Those retirees who do not meet these requirements will not be able to access the return. For example, those who began to work after 1979 or never quoted under a mandatory labor mutuality are definitively excluded. This limitation responds to legal criteria that seek to avoid compensation outside the framework provided by the Supreme Judgment.
In addition, the process requires that applicants complete a form available in the Electronic Headquarters of the Tax Agencywithin the “Mutualist: Return Requests” section. It is essential to be identified by reference number, cl@ve, electronic certificate or DNIE, and provide a bank account number to receive the funds, as well as a contact phone for possible clarifications. Any error in the presentation can delay payment or even prevent return.
“The enabled form for tax periods 2019 and previous not prescribed, will also serve to initiate the corresponding process for rectification of self -assessment or return initiated by self -assessment, with respect to all the tax periods affected by the specific regime cited, periods 2020 to 2022,” says the BOE.
Application procedure
To request the return, mutualists must follow a series of steps carefully. First, access the form in the Electronic Headquarters of the Tax Agency. Next, they must complete all mandatory fields, including personal data, account number and contact phone. Secure identification by cl@ve, digital certificate or DNIE is essential for the procedure to be valid.
It is advisable to review the documentation before sending it. Any error, such as an incorrect account number or a bad writing data, can delay payment. In case of doubt, retirees can go to offices of the Tax Agency or consult with specialized advisors to ensure that the application is completed correctly.
In addition, it is important to highlight that the form also allows you to start a self -assessment or return rectification procedurein case of tax periods prior to 2019 that have not prescribed. This detail offers some retirees an opportunity to claim additional amounts, always within the legal limits.
«In accordance with the provisions of DF 16 of Law 7/2024, IRPF returns from 2019 to 2022 and previous years not prescribed that are applying to the DT2 LIRPF can be requested through the presentation of the new refund application form published in the electronic headquarters of the Tax Agency since April 2, 2025. This regulations leave the requests without effect (via Self -assessment, rectification and/or form request) whose return would not have been agreed before December 22, 2024, although its presentation did interrupted the prescription period. Returns already paid by the Tax Agency are not affected, ”he says Tax authorities on its website.
The news that many mutualists will not receive the IRPF return It has caused concern in many families. For some, this return represented an important additional income, which could relieve daily expenses such as medicines, food or household repairs. The exclusion of certain groups implies that they must adapt without having that money, which affects their quality of life.
