The Treasury has established a new procedure for the return of contributions unduly collected from thousands of retireeswhose returns can reach up to 4,000 euros. These returns will now be made following an annual calendar that begins in 2025, which modifies the previously announced dates and establishes a more structured framework to guarantee regulatory compliance, according to the new Tax Agency rules, published in December 2024.
Let us remember that the Tax Agency (AEAT) must return the contributions overcharged to thousands of retirees for a administrative error in the calculation of personal income tax during the fiscal years of 1967 and 1968. Until now, retirees only had to fill out a form through the Electronic Office, but the new rules have changed the procedure, including the cancellation of applications submitted before December 22, 2024.
Let us remember that this measure affects thousands of retirees who They contributed to labor mutual societies between 1967 and 1978in sectors such as banking, fishing, construction and shipyards, and were affected by an administrative error. 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, due to an administrative error, it caused a full contribution of 100 percent to be applied in both periods, which generated an excess of overpayment, so now the Treasury is obliged to return said amounts.
This excess of contributions has led the Supreme Court to recognize the right of mutual members to recover their money. Now, although the new procedure allows for refunds, it also implies changes in the deadlines and forms of claims, adapting to recent regulations to guarantee adequate management.
Changes in the procedure to request a refund
According to the latest information published by the Tax Agency and included in the Sixteenth Final Provision of Law 7/2024, of December 20 (see full text in this BOE), important changes have been implemented in the procedure for requesting refunds.
First of all, The refund request form that had been previously enabled is void. This change affects all applications submitted for non-expired tax years 2022 and prior, the return of which had not been agreed before December 22, 2024. This includes both ongoing self-assessment rectification procedures and applications made using the form previously available.
Now, from the Treasury they explain that Canceled applications interrupt the limitation period, which means that mutual members will be able to resubmit their claims under the new established procedure. Thus, mutual members can continue to exercise their right to claim contributions improperly collected.
New calendar to claim returns
Starting in 2025, the IRPF refunds must be requested year by year through the forms that the Tax Agency will make available at its Electronic Headquarters during the voluntary period for submitting the personal income tax return. The calendar is established as follows:
- In the year 2025 Refunds corresponding to personal income tax for the 2019 financial year and previous non-prescribed ones may be requested.
- In the year 2026 Refunds will be available for the 2020 tax year.
- In the year 2027 The claims will focus on those from 2021.
- In the year 2028 Refunds corresponding to the 2022 financial year can be managed.
How to request a refund
Mutual members interested in requesting returns They must access the Electronic Headquarters of the Tax Agency during the period of voluntary submission of personal income tax.. There, they will have to complete the form corresponding to the fiscal year that they wish to claim, which will be available according to the established calendar. To access, it will be necessary to use some electronic identification method, such as Cl@ve PIN, digital certificate, electronic DNI or the reference number of the previous year’s declaration.
It will not be necessary to provide additional documentationunless the Tax Agency requests it in specific cases. In addition, mutual members will be able to check the status of their application directly at the Electronic Office, using the usual options.
While it is true that this change introduces a delay in returns, the Mutualists can rest assured, since previous applications have interrupted the statute of limitationsallowing returns to still be valid. Furthermore, in the event of non-compliance by the Treasury with the new deadlines, interested parties may claim late payment interest as established in tax regulations.
These interests are calculated at 4.0625% annually for the year 2024. The calculation is applied from the date on which the rectification request was submitted and is adjusted proportionally to the time elapsed if the return is made in a period of less than 12 months. .