Not all mutual members will receive a refund of their personal income tax: pensioners who will be left without it

The good news for those retired mutualists is actually for a select group. They are fortunate enough to be able to recover, in the coming days, a significant sum of money thanks to the measure published in the Official State Gazette (BOE) on July 25, 2025 .

This stipulates an automatic refund of up to 4,000 euros per year (between 2019 and 2022) intended only for those who contributed to a mandatory labor mutual insurance company before 1979 and who now receive a public pension.

The reason behind this new mechanism is the return of a correction in the tax interpretation of personal income tax. The Supreme Court has ruled in favor of the pensioners, because for years, the Treasury failed to apply the 25% tax reduction to these pensions, causing them to pay more taxes than they should .

However, not all pensioners will receive this claim, given that, although they have contributed and meet the historical requirements, their current pensions do not have personal income tax withholdings, a crucial condition for those requesting a refund.

The list of mutual pensioners who will not be able to collect the annual 4,000

With mandatory personal income tax withholdings, retirees with low pensions are precisely those excluded from this refund. Even if they once contributed the same amount as a wealthier person, they won't be able to claim the money they're owed, all thanks to their pension.

To date, the Tax Agency has shown no intention of changing its criteria , nor has the government made any moves to address this exclusion. However, some associations have already begun to express their dissatisfaction, calling for a consideration of individual contribution history rather than a person's current tax situation.

Mutual pensioners whose pensions have already been equalized to the Social Security system level will also be unable to receive payment. That is, those who already receive the same amount as they would have received if their pension had been generated under the general system.

Requirements for requesting a personal income tax refund

The refund will be in a single payment, and no new tax return is required. This measure benefits individuals who meet the following conditions: