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Pensioners

Subject:

  • Applications and data communication

    • What information should pensioners send to their Managing Body?
      Category: Applications and data communication > Subject:

      The pensioner must communicate any of the following changes to their management body within 30 days of them happening:

      • Changes of address: usual or tax residence.
      • Beginning of work
      • Changes in economic situation: awarding and/or receipt of other benefits or pensions, either national or foreign, or any other type of income.
      • Changes in family situation: marital status, birth, deaths...

      If the pensioner lives abroad, they must also send the certificate of proof of life within the first calendar quarter of each year to prove that they are living abroad so that they can continue to receive his or her pension and avoid having it suspended.

      Likewise, and always before the 1 March each year, pensioners that have been awarded minimum supplements in their pension and who have obtained gross income from work income, capital or other items (above the annual established amount), must expressly declare this income.

      To report these changes, the pensioner can do so through the Social Security e-Office or the Your Social Security Portal, in the "Manage your benefit" section. To do so, you must have a digital certificate, electronic ID or cl@ve. If this is not possible, the pensioner has a series of forms available to them that can be found on this web page. Once the pensioner has completed and signed the form, it can be sent by ordinary mail or presented at any of the Social Security Assistance and Information Centres (CAISS).

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    • How can the INSS be informed of changes in bank and direct debit?
      Category: Applications and data communication > Subject:

      To report the changes, the pensioner can do so through the Social Security e-Office or through the Your Social Security Portal, in the "Manage your benefit" section. To do so, you must have a digital certificate, electronic ID or cl@ve. If the pensioner does not have any of these means, they can use a form called Changing bank and address details.

      If the pensioner resides abroad, they must complete the bank details by adding the BIC or SWIFT depending on the country of residence.

      Once the pensioner has completed and signed the form, it can be sent by ordinary mail or presented at any of the Social Security Assistance and Information Centres (CAISS).

       

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    • Is it necessary report the death of a pensioner?
      Category: Applications and data communication > Subject:

      The death must be notified in any case, providing the pensioner's death certificate, through the Social Security E-Office ( for which you must have a digital certificate, electronic ID card or cl@ve) or in person at any of the Social Security Attention and Information Centres (CAISS).

      If the pensioner resides abroad, the Provincial Directorate of the INSS that manages his or her pension must be notified of the death, or failing that,  to the Labour Council of the Spanish Embassy of the place of residence.

       

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    • How can I get a certificate to prove that I have or have not received a Social Security pension?
      Category: Applications and data communication > Subject:
      • If you have a digital certificate, electronic ID or cl@ve, you can directly obtain the certificate certifying that you receive a pension or, if applicable, that you are not a holder of a public pension through the e-Office service called "Benefit certificates" or through the Your Social Security Portal.

      • If you have none of these, in order to request the certificate proving whether or not they are receiving the Social Security pension, they can use the form known as the "Certificate Application". Once the form is completed and signed, it can be sent by ordinary mail or submitted to any of the Social Security Assistance and Information Centres (CAISS).

      • If you live abroad and do not have a digital certificate, you can obtain the certificate directly from the Provincial Directorate of the INSS that manages your pension.


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    • How can I get information about an application for benefits that I have submitted?
      Category: Applications and data communication > Subject:
      • If you have a digital certificate, electronic ID or cl@ve, you can obtain information directly on the status of your benefit application through the e-Office service called "How is my benefit going?" or through the Your Social Security Portal, in the "Your Details – Formalities" section.
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      • Expiry

        • When does the right to Social Security benefits expire?
          Category: Expiry > Subject:

          The right to receive benefits expires five years from the day following the date on which the causal event took place, not withstanding the fact that the conditions that gave rise to the right to the benefits occur within three months prior to the date on which the corresponding application was submitted.

          Retirement, widowhood, orphanage and family pensions do not expire.

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        • Do Social Security benefits expire?
          Category: Expiry > Subject:

          The right to receive benefits expires a year after not being collected:

          • If they are lump sum pension payments, they expire one year after the day the interested party was notified of the award.

          • If they are recurrent pension payments, the right to collect each monthly payment expires one year after their respective expiry dates.
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          • Earning and payment of pension

            • Do WRI or OD pensions include extra payments?
              Category: Earning and payment of pension > Subject:

              When pensions result from work-related injuries or occupational disease, the two extra payments in June and November will be distributed in the ordinary monthly payments as these pensions are paid in 12 instalments.

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            • When are the extra payments made?
              Category: Earning and payment of pension > Subject:

              The due periods will be between:

              • The 1 December and 31 May of the following year, inclusive, for the extra payment in June.
              • Between the 1 June and 30 November, also inclusive, for the extra payment in November.

              A single day of pension payment will be enough to calculate a sixth of the full amount of the relevant extra payment.

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            • Under what circumstances does the settlement of the extra payment take place and how is it calculated?
              Category: Earning and payment of pension > Subject:

              In the event of cancellation, termination or suspension of a benefit, regardless of the reason, the extra payment will be deemed due on the 1st day of the month in which the termination or suspension is agreed or the reason for the cancellation occurs. 

              It will be paid in an amount equal to a sixth for each of the months included between December (extra payment from June) or June (extra payment from November), and the month when the suspension or termination of the pension occurs. Each sixth will be calculated taking the amount of the ordinary pension for the month in which the suspension or cancellation is agreed.

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            • Under what circumstances is a postal order accepted as a way of paying pensions?
              Category: Earning and payment of pension > Subject:

              Only in those cases where the recipient of the benefit in question does not have any other form or method of collection in their place of residence.

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            • How are pensions paid to holders who have moved away or who are living abroad?
              Category: Earning and payment of pension > Subject:

              The pension can be paid, at the request of the pension holder, every calendar quarter or six months in arrears, even if it is due monthly and without, in any case whatsoever, generating any interest for the recipient.

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            • When is it necessary to request the payment of a pension due and not received from the INSS?
              Category: Earning and payment of pension > Subject:

              The request for the pension due and not received will be required whenever a recipient of Social Security benefits dies. The pension will be paid in a different way to the system of paying into a current account or savings book or this if cancelled.

              The request will be produced at the request of the lawful party and will be paid, if appropriate, on behalf of the beneficiaries.

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              • Personal income tax deductions - Confiscations of the pension

                • What income of the pensioner's is considered to determine the personal income tax rate in the initial recognition of the pension?
                  Category: Personal income tax deductions - Confiscations of the pension > Subject:

                  The amount of the benefit according to the number of corresponding payments, including extra payments, up until the end of the year, will be taken into account to calculate the pension's annual base, a determinant of the IRPF tax rate.


                  When the same individual receives benefits abroad and in Spain, both of these will be added together applying the tax regulation relating to the person's residence for tax purposes to the joint annual base.

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                • Can the recipient of the pension request the application of a voluntary tax rate for income tax withholding?
                  Category: Personal income tax deductions - Confiscations of the pension > Subject:

                  Yes, so long as the voluntary rate requested is always greater than the one according to their economic, personal and family situation. You can apply for it through the Social Security e-Office or the Your Social Security Portal, in the "Manage your benefit" section. To do so, you must have a digital certificate, electronic ID or cl@ve.

                  If you do not have any of these means, there is a form called "Voluntary increase of personal income tax withholding". Once the form is completed and signed, it can be sent by ordinary mail or submitted to any of the Social Security Assistance and Information Centres(CAISS).

                  The voluntary rate requested will at least be applied until the end of the financial year and so long as the right to this percentage is not given up through communication in writing or a higher rate requested for subsequent years, unless there is a variation in the circumstances that determine a higher rate for the applicant voluntarily.

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                • What personal income tax characteristics do benefit recipients residing abroad have?
                  Category: Personal income tax deductions - Confiscations of the pension > Subject:

                  Recipients of benefits living abroad must not indicate their personal and family circumstances, as these will not be taken into consideration for IRPF deduction purposes.

                  In addition, any bilateral agreement signed by Spain to avoid double taxation will be taken into account. If there is an agreement, no personal income tax deduction will be made and the regulations provided in each agreement will be in force.

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                • Is it possible to confiscate Social Security system pensions and how much?
                  Category: Personal income tax deductions - Confiscations of the pension > Subject:

                  Social Security system pensions can be confiscated according to the scale set out in art. 607 of the Code of Civil Procedure, if the amount of the benefit is higher than the SMI  at any time. 

                  If the salaries, wages, pensions or payments were taxed with permanent or temporary discounts of a public nature according to fiscal, tax or Social Security law, the net amount received by the entitlement holder, having deducted the above, will be used to govern the amount confiscated.

                  The general rule will exclude those cases where the sentence orders the payment of maintenance allowances whenever the obligation for paying them comes directly from the law, including rulings given in annulment, separation or divorce processes on maintenance allowances due to the spouse or children. In these cases, as well as relevant precautionary measure cases, the legal body will determine the amount that can be confiscated.

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                • Is it not possible to confiscate the minimum professional wage?
                  Category: Personal income tax deductions - Confiscations of the pension > Subject:

                  Generally, it is not possible to confiscate the amount of the pension that does not exceed the current SMI , applying the relevant percentages to be deducted from the amounts that exceed this SMI.

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                • How are the amounts to be confiscated from the pension determined?
                  Category: Personal income tax deductions - Confiscations of the pension > Subject:

                  Deductions will be made by applying the scale set out in art. 607 of the Code of Civil Procedure.

                   

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                  • Repayment of unduly received benefits

                    • What happens with outstanding debts resulting from the improper collection of benefits, if the pension is cancelled due to the death of the entitlement holder?
                      Category: Repayment of unduly received benefits > Subject:

                      The general procedure will be followed, as a result of which it will have to be declared by a decision or agreement with the competent body, reviewing any acts in which this might have been previously declared, communicating the return to those people obliged to pay and other interested parties.

                      When the decision is final having exhausted administrative procedures, the TGSS will then take charge urging the persons responsible to pay the amount to be returned through the relevant debt claim.

                      Claims not to be referred to the TGSS are final decisions being dealt with administratively in which the legitimacy of returns that do not exceed 20% of the monthly IPREM  is declared, as a result of being a "donatio mortis causa" (gift caused by death).

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                    • When does the obligation to repay the benefit amounts unduly received by the recipient expire?
                      Category: Repayment of unduly received benefits > Subject:

                      The obligation to return pensions amounts unduly received will expire after 4 years, starting from when the money was received, or from the time it became possible to carry out an action to demand its return, regardless of the cause of the wrongful receipt, including cases of benefit reviews due to errors made by the Management Body.

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                    • When is the general procedure established for repaying a debt contracted by a pensioner due to undue collection of pensions applied?
                      Category: Repayment of unduly received benefits > Subject:

                      If it is not possible to apply the special procedure, by means of which the management body applies discounts to benefits it pays, as well as when, having applied the procedure, it is not possible to make the necessary deductions to cancel the debt in the maximum time frame expected due to the death of the debtor, cancellation of the benefit that they were receiving or for any other cause.

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                      • Revaluation of pensions - Minimum supplements.

                        • What characteristics do Compulsory Elderly and Disability Insurance (SOVI) pensions have if they are present with a widow's pension in the system?
                          Category: Revaluation of pensions - Minimum supplements. > Subject:
                          • The SOVI pension will totally or partially absorb any minimum supplement the system's widow's pension might have.
                          • The widow's pension and the SOVI pension total cannot be more than double the current minimum widow's pension of recipients aged 65 or over, when calculated annually. Should the aforementioned limit be exceeded, the SOVI pension will be reduced accordingly.
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                        • What type of pensions or items in the pensions are not subject to the maximum limit established?
                          Category: Revaluation of pensions - Minimum supplements. > Subject:

                          For the purposes of applying the maximum limit  of the pension established in the General State Budgets Act, the following will not be calculated:

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                        • Is the theoretical age or real age considered for access to the "minimum supplements"?
                          Category: Revaluation of pensions - Minimum supplements. > Subject:

                          As a general rule, it is necessary to prove the real age established in each case. However, in those groups that have reduction coefficients of the retirement age according to the activity carried out, the age of 65, for the purposes of determining entitlement to minimum supplements, will understood to be completed when, as a result of applying these coefficients, the resulting age is either equal to or greater than 65 years old. This rule will be applied in special retirement cases at 64 years old.

                          For permanent disability pensions, in relation to minimum supplements, the age requirement will be applied as follows:

                          • Calculation of 65 years old for total PD pensions: the theoretical age will be considered.
                          • Calculation of 60 years old for qualified total PD pensions: the real age will be considered.
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                        • Is it possible to expressly waive the right to "minimum supplements" to access another Social Security or non-Social Security benefit?
                          Category: Revaluation of pensions - Minimum supplements. > Subject:

                          Yes, when opting for unemployment benefit, as well as a non-contributory pension for a degree of disability equal to or greater than 75%.

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                        • When are the "minimum supplements" cancelled or used up due to the recognition of a new pension which is concurrent with the Social Security pension?
                          Category: Revaluation of pensions - Minimum supplements. > Subject:

                          If there is concurrence with a contributory pension in the system, the cancellation of the economic effects of the minimum supplements recognized will occur from the first day of the month after the date of the determination of the concurrent benefit or, where appropriate, the determination resulting in the increase of the amount of the other pension.

                          In cases where the pension is not dealt with by the management bodies (INSS and ISM), the economic effects will occur from the first day of the month after the date of the determination of the unrelated benefit that features in the Register of Public Services.

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                        • What effect does a variation in the pensioner's income in the current year have on the "minimum supplements" if the income exceeds the limit established?
                          Category: Revaluation of pensions - Minimum supplements. > Subject: The cancellation of minimum supplements from the 1 January, irrespective of whether the income declaration for the first quarter of the year has been presented or not.
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                        • For the purposes of the "minimum supplements", what work-related income is considered when carrying out business, professional or agricultural activities?
                          Category: Revaluation of pensions - Minimum supplements. > Subject:

                          Income relating to net profits, excluding expenses deductible from these activities in accordance with tax law, will be calculated.

                          Only 60% of the capital received, where appropriate, will be calculated in cases where there are profits resulting from pension funds, and so long as more than two years have passed since the first contribution to the fund.

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                          • Accredit your experience

                            • How can I prove my residence if I am a pensioner living abroad?
                              Category: Accredit your experience > Subject:

                              Spanish Social Security pensioners residing abroad must periodically accredit their residence, for which purpose they must present every year, within the first calendar quarter, a proof of life issued by the Competent Authority of the country of residence, in the year of control, which accredits their residence in order to continue receiving the pension they have been recognised as receiving.

                              The proof of life must be submitted to the Provincial Directorate of the INSS that manages your pension, information that has been communicated to pensioners in the notification of the pension revaluation, during the first quarter of each year.

                              Alternatively, pensioners residing abroad can prove that they are living abroad at the Consular Civil Registry Offices, and by appearing in person or online at the Departments or Sections of Labour, Migration and Social Security. See link for more information on the Councils: Council of Labour, Migration and Social Security Ministry of Labour and Social Policy.

                              As a complementary means to the above, a new mobile application called VIVESS, based on biometric facial recognition, can be used for proof of residence.

                              VIVESS is a completely free application, available for mobile phones with Android and Apple operating systems, which will allow pensioners of the Spanish National Social Security Institute living abroad to accredit their living experience from anywhere in the world and without having to travel. Once the pensioner has completed the accreditation of residence through this application, they will receive immediate justification of the completion of this procedure and subsequent confirmation from the INSS, without any additional formalities.

                              More details about VIVESS can be found here:

                              Android

                              Apple

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