The Official State Gazette (BOE) published on July 24, 2025 Law 5/2025, which introduces a new procedure for retired mutualists to claim the Treasury of the Treasury Return of the IRPF paid in excess. This reform responds to a situation recognized by the Supreme Court judgment no. 255/2023, of February 28, 2023, which recognized the double taxation of those who made contributions to labor mutuals between January 1, 1967 and December 31, 1978 and affects thousands of pensioners in Spain, which can now receive returns that can reach 4,000 euros.
And is that The sentence forces the Tax Agency To recognize the right of mutualists affected to request the return of the income tax paid in the non -prescribed exercises.
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Therefore, retired mutualists can request the return of the IRPF corresponding to the amounts unduly taxed by contributions made to labor mutuals between January 1, 1967 and December 31, 1978. This extends to fiscal exercises 2019, 2020, 2021 and 2022, and also to previous years that have not prescribed.
The heirs of deceased mutualists may also claim if the return was not requested in life, but those who perceive widow’s pension, not contributory, or those who already deduced those prosecutors were not requested in life.
How is the application processed?
The BOE (which can be consulted in This link), establishes the procedure to follow so that mutual retirees can ask for this return. It must be carried out exclusively telematically, through a form that the State Tax Administration Agency (AEAT) has accustomed to its electronic headquarters.
This form, previously used for other exercises, allows to request the return of the years 2019 to 2022 in a single process.
The steps to do so are:
- Access to the form of the Electronic Headquarters of the AEAT.
- Identify through one of three the enabled methods (cl@veble, certificate or electronic ID or reference number).
- Fill and send the form.
- Indicate personal data, bank account and exercises to claim.
- It is not necessary to attach additional documentation, unless the hacienda subsequently requires it.
Keep in mind that the regulations expressly indicate that there will be no valid requests submitted by other channels or that they are prior to the entry into force of the law. In addition, any request submitted before December 22, 2024 and unresolved must be repeated following this new system, as the sixteenth final provision of said law is included.