This is how heirs can request a refund of the personal income tax of deceased mutual members

The return of personal income tax linked to the old labor mutual societies has become the way to recover part of the contributions that could not be deducted at the time. This process makes it possible to correct tax situations that were pending for decades and not only reaches those who are still alive and contributed to these systems before integration into Social Security, but also to family members who have already died.

In the case of heirs, the law establishes a specific period that determines who can access the return. Applications will only be accepted when the death occurred between January 1, 2019 and December 31, 2024. For those who do meet the requirements, the process allows you to recover the fees that the mutual member was not able to reduce during his or her lifetime, as long as the appropriate documentation is presented.

The heirs who have the right to claim

The right to claim is divided between two groups. Firstly, the mutualists themselves who presented their writings during the last income campaign. And, on the other hand, the heirs of those who died within the mentioned period. The key is in the deadline, if the death does not fall between 2019 and 2024, the Treasury will not admit the management.

To process the application, the heirs must prove two things. First of all, that the pensioner was included among those affected and that indeed they are their legal successors. This involves gathering basic documentation that allows the deceased to be identified and prove the family or legal relationship.

The most common documents that may be required are the death certificate, the family book or electronic records that prove the family situation, the will and the certificate of last wills. When it exists, it is also usually required the deed of acceptance and allocation of the inheritance. Furthermore, if only one person is going to act on behalf of the rest of the heirs, it is necessary to have a power of attorney.

The application is not submitted with the heir’s information, but with the reference number of the deceased pensioner If one of the successors is already registered as a representative in the Treasury system, they can manage the return on behalf of everyone. In cases where there is no prior registration, it is sufficient to provide the representation document that comes from the inheritance.

The Tax Agency has until the end of 2025 to pay the refunds corresponding to those who registered in the most recent income campaign.

Current situation of payments to mutual members

Returns are not only the responsibility of the heirs. Mutual members who are still alive and who contributed during the established period also have the right to a single income with unreduced contributions. Despite this, the pace of payments is not as agile as expected. According to the latest available data, only 16.5% of those affected has already received all the fiscal years claimed.