The Tax Agency has established a single procedure for mutual society members affected by the Supreme Court's jurisprudence to request a refund of personal income tax for years not barred by the statute of limitations prior to 2019 through 2022, pursuant to the new Law 5/2025.
On July 25, 2025, the BOE published the Law 5/2025, a rule that, in addition to introducing improvements in the protection of victims of traffic accidents, includes a key modification to mutual pensioners who paid excess income tax.
Specifically, this law adjusts the refund regime applicable to contributions made to mutual social security funds by workers who contributed before January 1, 1979. The Supreme Court recognized in various rulings that these contributions should have been taxed differently in the income tax return, which opened the door to thousands of refund requests.
The new now is that, thanks to Law 5/2025, the simplified procedure already in force is extended for fiscal years prior to 2019 that have not expired, also allowing the processing of returns corresponding to the years 2020, 2021 and 2022.
The Tax Agency has confirmed that the same form that was being used For applications for prior years, the most recent years may be used. This allows taxpayers to make a single joint application, which will facilitate processing and avoid duplication or confusion in the procedures.
Who can request this refund?
Pensioners who made contributions to mutual funds before 1979 and who have already declared their pensions as earned income without correctly applying the reduction now recognized by jurisprudence.
How to start the process?
Interested parties can access the form enabled in the electronic headquarters of the Tax Agency and, after completing it, initiate the self-assessment rectification or refund procedure as appropriate.
Conclusion
This regulatory change represents another step toward resolving an issue affecting thousands of mutual pensioners in Spain. If you are part of this group or think you might be affected, it's a good idea to review your past tax returns.
From our team, we can help you review your case and process the corresponding refunds, ensuring that you receive what you are entitled to in a simple and secure manner.
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