Presentation of the request.
The Tax Agency has enabled a form in the electronic headquarters so that pensioners who previously made contributions to labor mutual societies can request the return of Personal Income Tax that corresponds to the years 2020-2023 when applied the second transitional provision of Law 35/2006 on Personal Income Tax, which gives rise to a reduction in the taxation of their work income.
The 2019 financial year will not be taken into account in the processing of this refund request, as it has expired since July 1, 2024.
To access the form and submit the request, 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, you can submit the application through power of attorney (the power of attorney for the CG63C or GENERALEY58 process 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, you access the following form:
By identifying the applicant, it will also be detected if they already have an application submitted.
The NIF and the first and last name will appear already completed and it will only be necessary to provide the contact telephone number and the IBAN of the bank account you own 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.
Before submitting the application, review the information and warnings regarding the situation of self-assessments for the period 2020-2022 and 2023.
Press the "Validate" button to check that there are no errors and, finally, "Sign and Send".
In the next window, check the "Agree" box and press "Sign and Send" again.
You will obtain proof of presentation with the corresponding Secure Verification Code and details of the situation for each of the affected years.
It will not be necessary to present any type of additional documentation to this form but the AEAT may require documentation from the applicant if all the information necessary to process the application is not available. .