Mutualists: Application of DT 2ª in Income 2023
Learn how the second transitional provision (DT 2ª) is applied in Income Tax 2023.
Introduction
In order to apply the provisions of the second transitional provision (hereinafter DT 2) of Law 35/2006 on Personal Income Tax, for pensioners who currently receive benefits that come from contributions to social security mutual funds that may give rise to reduction in the taxation of their employment income in accordance with the provisions of the aforementioned provision, in the 2023 Income Tax return, adjustments will be calculated on the retirement or disability pensions , in order to achieve this lower taxation.
The procedure will depend on whether or not the Tax Agency has the necessary information to calculate the amount of the reduction that may apply.