The Tax Agency He has detailed to the 65st newspaper the method he uses to calculate the interest interests in IRPF returns to retired mutualists They paid more, recognized by a judgment of the Supreme Court. After the resumption of returns the past August, with the modification of the Final disposition 16 of Law 5/2025, There have been many readers of the newspaper who have contacted us asking for clarifying doubts about the different delay interests that retired mutualists have received.
According to sources from the Tax Agency itself, which depends on the Ministry of Finance, the calculation varies depending on the circumstances of each taxpayer, taking into account aspects such as the result of its original income statement, in this case, corresponding to the periods 2019 to 2022 and previous not prescribed. The key, they explain, resides in If the return corresponds to an “improper income” OA “supported withholdings of more” (payments on account).
How are tax delay interests calculated?
As explained from the agency, “the interest of tax delay follow a specific regime collected in the Articles 31 and 32 of the General Tax Law. In these articles two types of returns are distinguished, which gives rise to two different formulas of calculation of delay interests.
- If what is returned is the income made in a statementwe are facing what the law calls undue income (article 32), and in this case the interests are generated from the date on which the entry was made.
- If what is returned are payments on account (for example, withholdings) We are facing what the law calls a return derived from the regulations of the tribute (article 31), which only generates interest interest if six months have elapsed since the return was requested without having made it. “
How do you apply to retired mutualists?
In the case of returns to mutualists, they clarify that “If the IRPF declaration initially submitted gave a “to enter” result, the return part that corresponds to the income will generate interest from the date it was made. While, “if the return was superior to the initially entered fee, the excess will correspond to retentions and, therefore, such excess will only generate interest if the return had already occurred six months since the return request was submitted.”
To this general rule we must add, as explained from the Tax Agency, the Final disposition 16 of Law 7/2024of December 20, which left without effect requests whose return It would not have been agreed before December 22, 2024while establishing the need to submit a new request later (New form of April 2, 2025). This “temporary impediment” directly affected the calculation of the interests of the part of the withholdings.
However, the Tax Agency explains that it decided to adapt the system “in favor of the pensioner.” “If this exceptional circumstance was not taken into account, this return part would not take interest interests, so that the adaptation on the general interest calculation system is done in favor of the taxpayer“They explain from the administration.
Two types of returns to mutualists
As explained by the Tax Agency, the computation It will depend on the result of the return to be carried outas well as the different situations in which you can find the return requests submitted. So:
- For the Return corresponding to the income made In the personal income tax filed in its day, “the interest interest will be calculated from the date on which such income would have occurred.”
- For the return corresponding to retentions or other payments on account that they had supported, “Delay interest will be calculated from the date of entry into force of the DF16ª (12/22/2024) “. With one exception: “If the return application had been submitted prior to 12/22/2024, this date had elapsed more than six months since the return was requested, in which case the interest interest will be calculated from the day following the expiration of 6 months.”
Delay interest examples on retentions
The Tax Agency also facilitates in its web These two cases of interests of Delay on withholdings or income on account:
- A person who submitted the rectification application or the 2019 IRPF form To apply the transitory disposition 2nd (DT2) On 03/20/2024, resulting to return the withholdings supported in said year. On 12/22/2024, the application for the entry into force of the DF16ª. The amount to be returned will accrue Delay interest from 09/21/2024 to the date of the payment order.
- A mutualist who submitted the rectification application of IRPF 2019 to apply the DT2 on 03/20/2024 with a result to return the withholdings supported in said year. Subsequently, on 05/25/2024, he also presented the enabled form at the electronic headquarters, making the same request. On 12/22/2024, the requests submitted by the entry into force of the DF16ª. The amount to be returned will accrue delay interest from 09/21/2024 to the date of the payment order of the return. That is, “the date of submission of the first return application is taken into account,” the Tax Agency specifies.
