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The Supreme Court has annulled Article 10.2.a and Article 12.1 of Royal Decree 402/2025, which required tax identification for early retirement applications. Applicants may now initiate the process without presenting a tax identification document. This change facilitates access for workers lacking such documentation, while the remainder of the administrative framework remains valid.
Workers seeking early retirement no longer need to provide tax identification in their initial application, reducing administrative barriers. Social Security administrations must update their processes to reflect this annulment. Advisors and trade union representatives will be able to provide better guidance to their clients. The change does not affect the validity of the procedure itself, only the requirement for tax identification.
The labour team reviews your specific situation.
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