Half of the return of the IRPF payment to the perceptors of the new minimum wage, is in the limbo because of what seems like a technical failure of the Ministry of Finance of which the Registry of Fiscal Advisory Economists (Reaf) has noticed on Wednesday. The department directed by the first vice president, María Jesús Montero, advances that she will analyze it and that, in case it exists, will correct it to ensure that the reimbursements are total.
The Government, after, designed two weeks ago an scheme for which workers who charge the SMI will begin to suffer withholdings in their payroll during this exercise, in exchange for receiving the next return by value of what is paid. However, they explain from the REAF, the planned reimbursement has been included in a group of sales that have two installments: the state and the autonomic, both with a weight of 50%. And there is the problem, since, as currently written, correction only modifies the part that affects the State. That means that, of the approximately 300 euros per year that the SMI percectors pay, they would only receive half in concept of the next year.
The reimbursement designed by the Treasury, explains Raquel Jurado, technique of the Reaf Studies Service, has been included as amendment in the bill on civil liability and motor vehicle insurance, which will predictably be approved without problems in the Courts. It is the same vehicle, in fact, that the Executive has chosen to reverse the scheme that contemplates the returns planned to the mutualists, as the Reaf experts have recalled on Wednesday in the presentation of the document Declaration of Income and Heritage 2024.
The amendment related to the SMI modifies article 67 of the IRPF law, which refers to the state liquid quota, and confirms that the return will occur. However, it does not do the same with article 77, which is the one that affects the autonomous liquid quota. “We understand that it is a ruling that can still be corrected, especially since it is an amendment that can be modified before the law is voted,” says Jury. Finance sources insist that, in case there is an error, “there is a margin to correct it.” If this does not happen, the affected workers will not be returned the autonomous part, with an invoice that would range between 110.9 euros per year of the Valencian Community and the 178.7 euros of Asturias.
These regional differences are explained by the IRPF design. The tax has a state and autonomous rate, and since communities have normative capacity in the part in which they have powers, full quotas differ slightly between the territories. Thus, in Castilla-La Mancha, Cataluña, Aragón and Murcia the invoice would be 169.8 euros. In Baleares and Castilla y León, 160.8 euros; in the Canary Islands, 155.8 euros; in Cantabria, 151.9 euros; in Andalusia, 146.9 euros; in Extremadura and La Rioja, 142.9 euros; in Galicia, 139.3 euros; and in Madrid, of 117.3 euros. Basque and Navarra Country are left out, which have their own tax systems.
In the event that the current design is modified, they continue from the REAF, they would receive in 2026 the withholdings that are being practiced for 2025, with the exception of Asturias, where the fee to be paid final would be 8.7 euros. This is due, a jury points out, that this community has a minimum rate in the 10% tax, above 9.5% that marks the state rate and that replicate the rest of the territories.
In February, with retroactive effects for all 2025, the minimum wage officially grew to 16,576 euros gross per year (700 euros more than in 2024). It is a 61% increase since 2018 that, for the PSOE, implies that perceptors must begin to pay taxes. Therefore, as he had done in previous years when accompanying the minimum exempt with the remuneration of the remuneration soil. The decision involved that approximately 20% of workers who charge the legal minimum would have to pay withholdings of about 300 euros a year, while the remaining 80% would be fought for their family situation. In short, the change affected some 500,000 single taxpayers without children.
However, the Treasury decision unleashed an internal war in the Executive, since adding a new update of the minimum exempt from the IRPF to re -free of the tax on the workers who earn less. After several weeks of negotiations, the two partners reached an intermediate solution. Sumar achieved the fiscal relief required for these income in 2025, and the PSOE that the benefit only lasts an exercise and that is not generalized, since, predictably, the formula will not be extended in 2026.
