Presentation of the request.

The Tax Agency has enabled a form on the electronic headquarters so that pensioners who once made contributions to labor mutual funds can request a refund of the IRPF corresponding to the years 2020-2023 when applying the second transitional provision of Law 35/2006 on Personal Income Tax, which gives rise to a reduction in the taxation of their employment income.

The 2019 tax year will not be taken into account when processing this refund request, as it expires on 1 July 2024.

To access the form and submit the application, you can use:

Electronic certificate or DNIe
Cl@ve
Or reference number

In the help available in the side menu you can consult all the information related to these means of identification.

In addition to your own name, the application can be submitted by power of attorney (the power of attorney for procedure CG63C or GENERALEY58 must be registered), succession or with any of the accepted Social Collaboration agreements. In the latter case, the applicant's reference number will also be requested.

Once identified, access the following form:

Application form for mutual members

By identifying the applicant, it will also be detected whether he or she has already submitted an application.

window session request already submitted

The NIF and the name and surname will already appear filled in and it will only be necessary to provide the contact telephone number and the IBAN of the bank account of which you are the holder to receive the corresponding transfer. If you want to indicate a bank account opened abroad, you can do so by adding the SWIFT-BIC code in the available field.

Completed form

Before submitting your application, please review the information and warnings regarding the status of self-assessments for the 2020-2022 and 2023 periods.

Click the "Validate" button to check that there are no errors and finally, "Sign and Send".

Validate form

In the next window, check the "I agree" box and click "Sign and Send" again.

According

You will receive proof of submission with the corresponding Secure Verification Code and details of the status of each of the affected years.

Proof of presentation of mutual funds

proof of detailed situation

It will not be necessary to submit any additional documentation to this form but the AEAT may request documentation from the applicant if all the information necessary to process the application is not available.