Mutualists: DT2 Application and Refund Request Form

Introduction

In order to apply the provisions of the second transitional provision (hereinafter DT2) of Law 35/2006 on Personal Income Tax, for pensioners who currently receive benefits derived from contributions to social welfare mutual funds that may give rise to reduction in the taxation of their employment income As established in the aforementioned provision, adjustments will be calculated on the 2025 Income Tax return. retirement or disability pensions, to achieve this lower taxation, as was done for the Personal Income Tax 2024in the previous Income Tax Campaign.

For processing by the Tax Agency of the applications for refund of personal income tax (IRPF) for 2019 to 2022 and previous years not yet time-barred For the application of DT2 LIRPF, Final Provision 16 of Law 7/2024, of December 20, establishes the need to submit the refund application form published on the Tax Agency's website from April 2, 2025. Refunds already paid by the Tax Agency are not affected.