The AEAT provides a form for refunding overpaid personal income tax to retired mutual fund members

The Tax Agency has reported that it is working in coordination with the Social Security and other bodies in order to deal with requests for refunds for mutual funds as quickly as possible and with the least possible inconvenience for citizens.

The Treasury has thus decided to facilitate refunds, after a Supreme Court ruling upheld a pensioner from the banking sector who asked that part of his pension, linked to the contributions he made between 1969 and 1979 to the Mutualidad Laboral de Banca, should not be taxed in his Personal Income Tax (IRPF) returns.

The Tax Agency has set up a simple form for the resolution of these tax refund claims, which will be based on the information available to the Agency, as well as information on the working life of the applicants that the agency collects from the Social Security and other bodies.

Therefore, it will not be necessary to attach any documentation to the application, since, in general, the Tax Agency will already have the necessary information for the resolution of the application. However, in the event that it is not possible to resolve a specific application with the information available, the interested parties may be asked to provide the necessary documentation a posteriori.

Both the application form and the information relating to this process will be made available to interested parties through the AEAT’s electronic headquarters.

This form can be used to request all refunds corresponding to the period 2019-2023, 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 to the return.

For those cases in which the AEAT does not have sufficient information, it will not be able to offer the calculation in the fiscal data, but to request the adjustment it will be sufficient to submit the same form used for previous years.

If you have any doubts regarding this issue, please do not hesitate to contact us, by telephone to Carles Monfort Codina or by e-mail to cmc@btsasociados.com, we will be delighted to help you.