Tax authorities You have until January 1, 2025 to return the contributions unduly charged to thousands of retirees due to an error by the Tax Agency (AEAT). Now the After several rulings, the Supreme Court has determined that the Treasury must return this money and must do so before the end of the year.something to which the Treasury has committed, to avoid paying late payment interest.
Although the refunds could reach 4,000 euros, only the non-prescribed tax periods can be claimed, that is, those fiscal years of 2019, 2020, 2021 and 2022. Now, of these, 2019 is already out, because the 1st of July passed the deadline to claim previous years of 2020, as established in article 66 of the Law 58/2003, available for consultation in the Official State Gazette. In this way, pensioners can continue to claim, but only the returns corresponding to the non-prescribed tax periods, that is, the years 2020, 2021 and 2022. According to estimates, it is expected that the Tax Agency returns up to 4,000 euros.
The refunds mainly affect pensioners who, at the time, They contributed to labor mutual societies in sectors such as banking, fishing, construction and shipyards.. These workers were entitled to significant tax reductions in their tax base, with 100% until December 31, 1966 and 25% in the period between January 1, 1967 and December 31, 1978. But, for An administrative error caused a full contribution of 100 percent to be applied to them in both periods, which generated an excess of overpayment, so now The Treasury is obliged to return these amounts.
Among those who benefited most from the Supreme Court ruling are the retirees who contributed to the Banking Labor Mutual Fund. This group, like other mutual members, suffered harm by not receiving the tax reductions that corresponded to them according to the regulations of the time. The ruling recognizes their right to be compensated and obliges the Treasury to regularize the amounts overcharged, with the requirement to complete the returns before the end of the year.
How to request a refund
To facilitate and expedite returns, the Tax Agency has enabled a form in its Electronic Office (can be accessed through this link). Retirees who wish to claim the overcharged amounts must submit a rectification request through this platform, using their Cl@ve Pin, digital certificate, electronic DNI or the reference number in box 505 of the Income Tax return. previous year.
If the Treasury does not have the necessary information to carry out the calculation automatically, mutual members must complete the corresponding form. Now, It will not be necessary to provide additional documentationexcept in specific situations where the Tax Agency requires it.
Once the application is submitted, mutual members will be able to check their status using two options. The first consists of access the section “Consultation of submitted forms” at the Electronic Headquarters of the Tax Agency, for which they must identify themselves using their reference number, Cl@ve, digital certificate or electronic DNI. The second option is consult the status of the file through the “Draft/declaration processing service” in the WEB Rent, also available in the Electronic Office, using the same means of identification.
The status of the application may appear as “processing”, “verified” or “your declaration has been processed” depending on the situation. This last indication confirms that the Treasury will proceed to make the corresponding payment.
When will the Treasury pay?
Treasury has as maximum term December 31, 2024 to make the income corresponding to the refunds of the amounts overcharged from the affected mutual members. This schedule is similar to that of the usual returns of the Income Tax return, which means that many of the payments are made in the last weeks of the year.
For those mutual members who have not yet received the income, there is no cause for concern, since the Tax Agency continues working on the pending files. In the event that the Treasury does not comply with this deadline, those affected will have the right to claim late payment interest. These are calculated at 4.0625 percent annually by 2024 and are applied from the date of submission of the rectification request, adjusting proportionally to the time elapsed if the return is made in less than 12 months.