No retroactive refund of IRPF withholdings on passive pension after aggravation

The consultant asks whether they can recover IRPF withholdings from the last five years after proving absolute incapacity that exempts their passive pension. The DGT responds that the exemption only takes effect from the month following the pension increase application.

Pensioners cannot reclaim IRPF withholdings prior to the month following a pension increase due to absolute incapacity.