The Spanish government has announced a significant change regarding the refund of the Impuesto sobre la Renta de las Personas Físicas (IRPF) for retired mutual members, allowing them to claim their refunds in a single payment throughout 2025. This decision comes after widespread protests from various groups and unions, who expressed dissatisfaction with the initial plan that proposed delaying the refunds for several years.
María Jesús Montero, the Minister of Finance, confirmed that individuals who contributed to labor mutual societies between 1967 and 1978 would now be eligible to receive the full amount of their IRPF refunds in one go. This reversal reflects the government’s commitment to addressing the concerns raised by affected individuals and organizations.
The refunds pertain to contributions made during the specified period, with estimates suggesting that the total amount owed could reach approximately 6 billion euros. Some retirees could receive refunds as high as 4,000 euros, depending on their individual circumstances.
Starting from April 2, 2025, the process for claiming these refunds will officially open, and it will continue throughout the year. Retirees who had already submitted their applications prior to the announcement of the suspension will need to resubmit their requests using an updated form provided by the Tax Agency (Agencia Tributaria).
To facilitate the application process, the basic documents required include a valid DNI or NIE, proof of contributions that confirm membership in the labor mutual society, and previous income tax declarations reflecting the amount to be refunded. In cases where a mutual member has passed away, their heirs can also claim the refund by presenting the relevant death certificate and establishing their relationship to the original contributor.
Montero emphasized that to minimize errors and delays in processing, applicants should prepare their documentation in advance, review the prescription dates for each fiscal year, and utilize the online services of the Tax Agency for their submissions. The deadline for closing the payment process in a single installment is expected to be by the end of December 2025.
In addition to the refunds, both the CCOO and UGT unions have demanded that late payment interest be included in the refunds, which is set at an annual rate of 4.0625%. However, the specifics of this interest have yet to be finalized.
This new initiative follows a Supreme Court ruling from February 28, 2023, which determined that contributions made to labor mutual societies had already been taxed, thus necessitating the return of the IRPF that had been improperly collected.
As part of the campaign for the 2024 income tax returns, retirees will now have the opportunity to claim refunds for the years 2019 to 2022, as well as for any previous non-prescribed years. This measure allows them to rectify past mistakes without having to submit separate claims for each year.
Hacienda has made it clear that the new refund process will be automated in future income tax declarations, making it easier for retirees to see adjustments reflected in their fiscal data. For those who have not yet processed their refunds, a specific form is available through the Tax Agency’s electronic headquarters.
Moreover, the Tax Agency has established a reinforced customer service system to assist retirees in navigating this process. This includes telephone support, in-person appointments, and a dedicated section within the Renta Web platform. Retirees can reach the assistance line at 91 889 81 46 from Monday to Friday between 9 AM and 2 PM, or schedule an appointment by calling 91 290 13 40 from 9 AM to 7 PM.
For those who do not submit their claims, the Tax Agency will automatically notify them upon accessing the Renta Web system, providing a direct link to the refund request form. Importantly, individuals who have already received their refunds will not need to take any further action, as those payments are unaffected by the current changes.
This initiative not only streamlines the refund process but also serves as a moral correction for those who have faced historical taxation errors. It highlights the ability of the tax system to adapt and rectify mistakes when there is a clear institutional will to do so.
Retired mutual members are encouraged to stay informed about these developments and take advantage of this new opportunity to reclaim what is rightfully theirs. The government’s decision to allow a single payment for refunds marks a significant step forward in addressing the financial injustices faced by retirees who contributed to labor mutual societies in the past.
