What this letter is
Many retired people contributed to mutualidades laborales (workers’ mutual funds) before 1979 and paid income tax (IRPF) twice on that part of their pension. After several Supreme Court rulings and Law 7/2024, Hacienda (the Spanish tax authority) is refunding the overpayment. The letter can be of several kinds: a reminder to check whether you qualify, a request for information, or the result of your claim, with the refund approved or the reason why it doesn’t apply.
How to read it: the key parts
| What you see on the letter | What it means |
|---|---|
| Órgano emisor (issuing body: Agencia Tributaria) | The office processing your refund. |
| Referencia and CSV (código seguro de verificación) (reference and secure verification code) | To check the letter and link your reply to it. |
| Ejercicio (tax year: 2020, 2021, 2022…) | Each year is processed separately. There may be one letter per year. |
| DT 2ª LIRPF / Ajuste por Mutualidades (transitional provision 2 of the Income Tax Act / mutual fund adjustment) | The rule that reduces the part of the pension linked to those contributions. |
| Importe a devolver (amount to refund) | What you get back for that year. |
| Intereses de demora (late-payment interest) | What is added for the time that has passed. |
| Documentación requerida (documents requested, if it is a requerimiento) | For example, proof of contributions before 1979. |
| Pie de recursos (appeals note) | Recurso de reposición or reclamación económico-administrativa, 1 month. |
What deadline you have
It depends on the type of letter:
- If it is a requerimiento (information request): the deadline it states, at least 10 working days from the day after notification.
- If it is a decision you disagree with: 1 month for a recurso de reposición (appeal for reconsideration) or a reclamación económico-administrativa (claim before the tax tribunal).
- If you haven’t submitted the form yet: until 2 February 2027 for IRPF 2021 and 2022, and until 2 February 2028 for IRPF 2022. The 2020 window closed on 2 February 2026. 2019 and earlier only if you claimed before they became time-barred.
- If you already submitted the form before 26 July 2025, it covers 2020, 2021 and 2022: don’t submit it again.
What you can do
| Option | When it makes sense | What happens next |
|---|---|---|
| Check the status on the portal | Always | You’ll see, year by year: under review, refund approved, or no refund and the reason. |
| Submit the form | If you haven’t yet and you’re within the deadline | It only asks for a bank account in your name and a phone number. |
| Answer a requerimiento | If they ask for information | Provide what they ask for with the letter’s reference. |
| Ask Social Security to correct your work history (vida laboral) | If it says no contribution days before 1979 are recorded and you have proof | The TGSS (Social Security General Treasury) updates the data and sends it to Hacienda. |
| Appeal | If the decision doesn’t take your contributions into account | Recurso de reposición within 1 month. |
What happens if you do nothing
- If the letter tells you a refund has been approved, you don’t need to do anything: the money arrives in the account you gave.
- If it was a requerimiento and you don’t answer, your claim may be decided with no refund.
- If you don’t submit the form in time, the year becomes time-barred and you lose that refund.
Common mistakes
- Thinking a widow’s or widower’s pension qualifies. It doesn’t: only your own retirement or incapacity pension.
- Thinking it applies to Clases Pasivas (civil service pensions) or self-employed mutual funds. Generally not, except for contributions to another mutual fund.
- Submitting the form again if you already did so before 26 July 2025.
- Replying to SMS or emails with links asking for your bank account. Go to the portal yourself.
How to respond, step by step
- Read which tax years the letter mentions and what it says about each one.
- Log in to the AEAT portal with a número de referencia (reference number), Cl@ve, a certificado digital (digital certificate) or DNIe (electronic ID card).
- Open «Consulta del formulario presentado» (check submitted form) to see the status of each year.
- If they ask for documents, use «Contestar requerimientos o presentar documentación relativa a notificaciones» (answer requests or submit documents related to notifications) with the reference or CSV.
- If you have no digital access, book an appointment at an office for the mutualistas service. General information: 91 554 87 70; help with the form: 91 333 5 333.
- If you disagree with the decision, file a recurso de reposición within 1 month.
Cartamiga tip: before appealing, ask Social Security for your informe de vida laboral (work history report) and check that your years before 1979 appear. If they are missing, that’s where the problem is, and it’s fixed with Social Security, not with Hacienda.