Pensioners who are beneficiaries of a non-contributory retirement or disability pension they have up to March 31, 2025 to submit the annual income statement. Those pensioners who do not complete this procedure should know that it will lead to the suspension of the benefit by Social Security. This withdrawal will not be definitive, and it can be reactivated, but if it is not resolved in time, the pensioner could lose several months of benefits.
This obligation of all beneficiaries of a non-contributory pension is regulated in article 372 of Royal Legislative Decree 8/2015, of the General Law of Social Security and the article 16.2 of Royal Decree 357/1991of March 15, which establishes the obligation to present a declaration of income before the end of the first quarter of the year.
This is because non-contributory benefits are like “welfare aid”, that is, they seek to guarantee a minimum income to people who, either due to retirement or disability, do not have the right to a contributory pension, and are in a situation of economic vulnerability.
Thus, to access this aid it will be necessary not to exceed an income limit, which for 2025, after the 9% revaluation, stands at 7,905.80 euros. For this reason, this obligation is requested, so that Social Security verifies that the beneficiaries continue to comply with the requirements that gave rise to the benefit.
Obligation not to lose the pension
As we have said, the beneficiaries of a non-contributory pension have until March 31, 2025 to submit the annual income statement. If this requirement is not met within the established period, the benefit will be temporarily suspended.
Even if the aid was suspended, the beneficiaries will be able to reactivate it. To do this, they must provide the relevant documentation and prove that they continue to meet the necessary conditions to receive a non-contributory retirement or disability pension.
By presenting the income certificate, the reactivation may have an effect retroactive of up to ninety calendar days (3 months)computed from the date the declaration is submitted. For example, if the pension was suspended in March and the proof of income was sent in November, you would only have the right to receive the last three months. After the annual review, the final amount will be set and any modification will be notified before October 31.
How to submit the annual income tax return
This procedure is carried out through an official form sent by the managing body, which may be the Autonomous Community or the Territorial Directorate of Imserso, depending on the place of residence. If you do not receive this form, it is essential to request it directly from the corresponding entity. The option of completing it electronically through the electronic office is also offered.
Once in possession of the document, it is advisable to declare the income of the economic unit of coexistence corresponding to the previous year, as well as reflect any changes planned for 2025, accompanying the necessary documentation. This form can be submitted in person, by postal mail or from the electronic headquarters of IMSERSO or the competent body. After completing it, it is advisable to keep the delivery receipt for possible later checks.