Skip to content
BOE-A-2026-4974 ·3 March 2026 ·otro Low impact
Labour

Supreme Court ruling allows 3-month application period for early retirement without fiscal ID

The Supreme Court annuls Articles 10.2.a and 12.1 of Royal Decree 402/2025, which required fiscal identification for early retirement applications. Applicants can now start the process without providing fiscal identification, easing access for workers lacking such documents, while the rest of the administrative regime remains valid.

In 2 key points

  1. The requirement for fiscal identification is removed in the application for advance retirement (art. 10.2.a y 12.1 del Real Decreto 402/2025)
  2. The advance retirement procedure remains, but without the requirement for fiscal identification (anulación del art. 10.2.a y 12.1 del Real Decreto 402/2025)

How it affects those involved

Workers who wish to advance their retirement do not need to provide fiscal identification when making the initial application, reducing administrative barriers. Social Security administrations must update their processes to recognise this exemption. Trade advisers and union representatives will be better able to guide their clients. The change does not affect the validity of the procedure, only the requirement for fiscal identification.

Lifecycle

2026-03-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The labour team reviews your specific situation.

Talk to the labour team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact