Overview

• The Tax Agency has begun processing one-off repayments in September 2025 through a dedicated Sede Electrónica form, returning overpaid IRPF plus statutory delay interest.
• Interest on amounts paid via tax returns accrues from each payment date, while interest on withholdings and payments on account accrues from 22 December 2024, with a 2025 rate of 3.75% and an exception for prior claims that exceeded six months without resolution.
• Eligibility centers on pensioners who contributed to pre-1979 mutualidades, with documentation required and access via Reference Number, Cl@ve, electronic certificate or DNIe.
• Finance Ministry estimates point to more than 65,000 beneficiaries and a total impact potentially exceeding €900 million, with average refunds around €4,000 per person.
• The principal refund is not taxable in the year received, but delay interest is taxed in the savings base, and recipients may file administrative appeals if they dispute calculations.