The Supreme Court determined that a part of the pension of some retirees, linked to contributions to mutual societies, should not be taxed in personal income tax
MADRID, 20 Mar. (EUROPA PRESS) –
This Wednesday, March 20, the Tax Agency has enabled a “simple form” to channel “as soon as possible” requests for a refund of personal income tax from pensioners who made contributions to labor mutual societies.
Through an informative note, the Tax Agency has reported that it is working in coordination with Social Security and other organizations, in order to respond to refund requests for mutualists as soon as possible and with the least inconvenience for citizens. .
The Treasury has thus decided to facilitate refunds, after a Supreme Court ruling ruled in favor of a retiree from the banking sector who requested that part of his pension, linked to the contributions he made between 1969 and 1979 to the Banking Labor Mutuality, not taxed in the Personal Income Tax (IRPF) declarations.
The Tax Agency has enabled a simple form for the resolution of said tax refund claims, something that will be done based on the information available to the Agency, as well as information on the work life of the applicants that the agency collected from Social Security and other organizations.
Therefore, it will not be necessary to attach any type of documentation to the application, since, in general, the Tax Agency will already have the necessary information to resolve the application.
However, in the event that it is not possible to resolve a specific request with the information available, interested parties may be required to provide the necessary documentation subsequently.
Both the application form and the information related to this process will be made available to interested parties through the electronic headquarters of the AEAT.
This form can be used to request all refunds corresponding to the 2019-2023 period, which has not yet expired, although for 2023, in most cases, the calculation will already appear in Renta Web and the adjustment will be automatically applied in the declaration.
For those cases in which the AEAT does not have sufficient information, it will not be able to offer the calculation in the tax data, but to request the adjustment it will be enough to present the same form used for previous years.
