Overview

• SEPE has reiterated that over-52 subsidy recipients must submit the annual Declaración Anual de Rentas (DAR) within 15 working days of their deadline to avoid automatic suspension of benefits and pension contributions.
• Beneficiaries must declare extraordinary incomes, such as property sales or inheritances, which could temporarily suspend the subsidy if monthly income exceeds €888.
• The DAR is a separate requirement from the IRPF tax return and must be submitted even if no tax declaration is required; failure to comply risks suspension and potential pension impact.
• Recipients can file the DAR online via SEPE's Sede Electrónica or in person with prior appointment, ensuring they meet income and eligibility thresholds for continued benefits.
• Starting in 2026, an additional requirement will mandate all SEPE beneficiaries to submit an annual IRPF income tax declaration to Hacienda, further integrating benefit and tax compliance.