The Tax Agency has already begun paying IRPF returns to retired mutualists who quoted more between 1967 and 1978 and suffered a double taxation after several years claiming them. Although a month ago the Official State Gazette (BOE) published the law that allowed the Treasury to enter this money in a single payment through Law 5/2025, the returns of fiscal exercises 2019, 2020, 2021 and 2022, it has not been until now when they have begun to income.
According to sources from the Ministry led by María Jesús Montero, it is a reality that the Treasury began to enter the second half of August, which is expected to gradually arrive at all the retirees who once claimed. Although the average is 4,000 euros, sources of workers’ commissions, ensure that there are exceptional cases where 10,000 euros can be reached. Even so, the Treasury confirms that all the money will be paid to mutual retirees and in a single payment.
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In addition, the State Confederation of Associations and Federations of Prejubilados and Retirees of Telefónica (Confedetel) also confirmed last month that they have evidence that the first fertilizers for these improper charges are already being reflected in the bank accounts of the retirees. “It is a reality. We have a direct record of payment notices of the arrears … they will be carried out by the Tax Agency,” they explain through social networks.
Income is automatic
The Tax Agency will enter the money automatically to those who presented the form through its electronic headquarters. Although it is true that the income campaign has already ended, it must be remembered that the Treasury enabled a form in which these quotes can still be claimed improperly.
To present it, it is necessary to have CL@VE, reference number or digital certificate. It is also possible to present it as representation or through social collaborators. Once sent, the Treasury is authorized to review and process the return by applying the second transitory provision (DT2ª) of the IRPF law (Available in this BOE).
The Tax Agency recalls that from 2024 it will not be necessary to present any additional form, since the extraordinary procedure affects only the 2019-2022 years, provided they have not prescribed.
To take into account
The final disposition 16. of Law 7/2024, which was modified by Law 5/2025, arrested the calculation of the prescription between December 22, 2024 and July 26, 2025. That parenthesis extends the margin available to mutualists to submit claims and adjust affected IRPF exercises. To understand it, this means that the margin of time that mutualists have to submit claims are extended.
For all this, the Tax Agency explains that three possible scenarios can be given, as the case of each pensioner:
- If the form was presented before July 26, 2025, it is not necessary to present it again, since that same document serves to request the return of exercises 2020, 2021 and 2022.
- Who has not yet submitted the application may do so on these reference dates, with the exercises that each one covers:
- February 2, 2026: Effects on IRPF 2020, 2021 and 2022.
- February 2, 2027: Effects on IRPF 2021 and 2022.
- February 2, 2028: Effects on IRPF 2022.
- If the application was previously submitted before December 22, 2024, these requests were without effect, but interrupting the prescription period. In these cases, the new form may be submitted up to 4 years and 217 days after the first request.
Practical example
The Tax Agency puts the following practical example: a mutualist who will present the return on September 10, 2024 will have the deadline until April 15, 2029, since the commission of the prescription has been interrupted.
In the same way, the deceased mutualist successors between 2019 and 2024 may also present the form, provided they are registered in the Succession Registry or act with the reference number of the deceased.
Likewise, the successors of deceased mutualists between 2019 and 2024 may also present the form, provided they are registered in the Succession Registry or act with the reference number of the deceased. Even so, and given the doubts, the Tax Agency makes available to all pensioners a Section with the most frequent questions and your answers.