Pensions also pay personal income tax, so the monthly amount received by all retirees must reflect the percentage of the pension that is paid as this concept, which is between 2.61% and 15.59% depending on the amount of pension to be collected. However, in some specific cases this percentage is not applied to the total pension.
A Supreme Court ruling considers that bank retirees should not pay 100% of the retirement pension, but only 75%. This sentence specifies that the bank retirees made, between January 1, 1967 and December 31, 1978, a series of regular contributions to the Mutualidad Laboral de Banca that at the time were not subject to deduction in the base Personal income tax taxable.
So that. has resulted from applying the Second Transitory Provision of Law 35/2006, of November 28 in this case. Therefore, you should only apply the personal income tax reduction to 75% of the public pension for retirement received from the Social Security of these workers.
The OCU has explained the case and recommends that the affected pensioners file a claim with the AEAT for the corresponding refund for all that they have paid in excess as personal income tax from the financial year 2018 to 2021. To request the referential refund for the year 2018, the deadline it ends tomorrow by prescription, although in the following exercises there is still time available.
Who can claim
OCU advises the affected former bank employees to claim the years not prescribed and make their income statement in the coming years according to what is specified in this sentence if the requirements are met.
According to the OCU, retirees from the banking sector who make contributions to the Mutualidad Laboral de Banca from January 1, 1967 to December 31, 1978 can claim. Thus, the last four fiscal years from 2018 to 2021 can be regularized requesting the return of the amounts that correspond to the 25% pension for which they should not have paid taxes. On the other hand, you can also choose to correct the statement recently filed for 2022 if 100% of the pension was declared.
