The Ministry of Finance has declared the process of refunds in the Personal Income Tax (IRPF) for former members of labor mutual insurance companies closed, three years after the Supreme Court ruling of February 2023. The Tax Agency has resolved 95% of valid applications after reviewing 2.5 million files and paying nearly 3.5 billion euros.
The closure comes with a gap affecting thousands of claimants. While the volume paid has almost doubled the initial forecast of 1.7 billion, around 800,000 applications have been excluded due to the inability to prove contributions made between 1967 and 1978 to mutual insurance companies or companies that no longer exist.
Finance Closed the Process After Paying 3.5 Billion and Reviewing 2.5 Million Files
The tax regularization began following the Supreme Court's ruling in February 2023, which opened the door to correcting undue tax payments in the IRPF for former mutual insurance members. Since then, the Tax Agency has processed a massive review that has concluded with 95% of valid applications already resolved.
The amount disbursed has reached almost 3.5 billion euros. This figure significantly exceeds the initial estimate of 1.7 billion and reflects the economic scope of a procedure that has affected pensioners and former members throughout the country.
Now, only specific cases remain unpaid due to errors in electronic submission or recently incorporated documentation. Outside of these situations, the Ministry of Finance considers the bulk of the process concluded.
Around 800,000 Claims Were Excluded Due to Lack of Proof of Contributions Before 1978
The main obstacle has not been in the current processing, but in proving very old facts. The Tax Agency has not processed approximately 800,000 applications because their holders have been unable to prove contributions made between 1967 and 1978 to labor mutual insurance companies or to defunct companies.
Official sources from the agency have confirmed that the majority of pending or rejected files correspond to this objective difficulty in gathering documents from that era. In many cases, historical archives no longer exist or do not allow for the reconstruction of contributions with the required detail.
For the mutual insurance members from Tarragona included in this group, the practical effect is the definitive closure of their claims. The lack of archives prior to 1978 prevents the support of claims that depend on documents that are now non-existent or unlocatable.
The Supreme Court ruling that originated the entire process was issued in February 2023, and three years later the Tax Agency maintains only residual files linked to telematic incidents or recently submitted documentation.