The Ministry of Finance, led by Maria Jesus Monteroconfirms that From January 1, 2025, the Tax Agency has an order to stop refunds of up to 4,000 euros to hundreds of pensioners and retirees who suffered improper personal income tax contributions in old mutual societies. Specifically, between the period of 1968 and 1978 despite the fact that a ruling from the Supreme Court obliges them. But why has this decision been made?
As pointed out from Tax authoritiesthis measure will be implemented after the inclusion of a PSOE amendment in the Bill that establishes a minimum tax of 15% for large companies, which is still pending approval by Parliament.
It is worth mentioning that The treasury still has to pay 450 million of these to these pensioners. Therefore, it will stop paying all those claims made through the electronic form enabled on its website and that were not resolved in the last Income Tax return for the non-prescribed years (2019-2022).
Starting in January 2025, the AEAT will close all these requests that have not yet been resolved and will force affected mutual members and pensioners to claim them again.but asking them for authorization to classify them in the correct procedure. And, according to the union of Treasury technicians, Gestha, the order must be made in accordance with the two refund procedures included in the General Tax Law.
How should mutual members claim the return of undue contributions from the Treasury?
In accordance with two procedures, which are those indicated in Law 58/2003, of December 17, General Tax.
- On the one hand, there is the return of income If the income tax return is being filed on time or it was not filed on time and now it must be filed.
- On the other hand, through a rectification of self-assessment Yes, the Income was already presented at the time, but now, as happens to the majority of these mutual members, it is known that the treasury must return part of the IRPG collected improperly. In this case, it is 25%.
For now It is unknown which route will be chosen by the Tax Agency. What has been confirmed is that the proxy will be asked to authorize whether they agree with the procedure in which each case has been classified (many family members helped the pensioners fill out the application form).
Gestha did want to relieve those affected by explaining that the amendment makes it clear that this new procedure will not affect the statute of limitations. “They may claim the non-prescribed years according to the appropriate procedure,” he says.