Prior to the Social Security pension system in force today, social security in our country was organized through various mutual societies with different natures. In summary, labor mutual societies (Social Security managing entities), mutual societies substituting the Social Security managing entities and mutual societies complementary to Social Security.

The contributions made to the different mutual societies by those who currently receive a retirement or disability pension could not always be deducted (in whole or in part) in Personal Income Tax , hence the Law of the Tax has provided for a transitional regime to avoid double taxation in relation to contributions made to mutual societies prior to January 1, 1999.

Well, to correctly apply the second transitional provision of the Personal Income Tax Law it is essential to identify, in accordance with the criteria issued by the Courts:

• To what type of mutual society the contributions were made, since this will determine the tax treatment they had in the regulations in force at all times.
• On what date prior to January 1, 1999, the mutual society in question was terminated, if applicable, since this will determine the date on which contributions to it stopped being made.

Therefore, it is necessary to apply to each case the criteria issued by the Courts in relation to the mutual society in question, since the tax treatment of the contributions made differed depending on the different types of mutual societies that existed.

Given the high volume of the group affected by this transitional regime, the Tax Agency is designing a simple procedure in order to respond to the refund requests that are being submitted as soon as possible and with the least inconvenience for citizens.

To do this, since March 20, 2024, a form has been available at the Tax Agency's electronic headquarters that will allow all requests to be channeled for resolution based on the information available to it. the Agency, as well as the information about the work life of the applicants that the Tax Agency will collect from Social Security and other organizations.

Consequently, it will not be necessary to attach any type of documentation to the application form, 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 available information, interested parties may be required to provide the necessary documentation afterwards.

The presentation of the return request through the form that is available in the Electronic Office will be voluntary, although this form of presentation is recommended because It will allow for more agile processing of the information and thus speed up the resolution of the request.

For any question related to the presentation of refund requests, the Tax Agency has enabled a specific section in its electronic headquarters with all the necessary information that can be consulted at the following link:

Tax Agency: Mutualists: return requests