Mutualists: Application of the 2nd DT in Income 2023
Find out how the second transitional provision (DT 2) is applied in Income 2023.
The Tax Agency has all the information to calculate the reduction
If the Tax Agency has all the information, the reduction will already appear in the tax data with the concept (“Adjustment for Mutualities - DT2 LIRPF”) and will be automatically applied in the declaration.
Accessing the tax data consultation from Tax Agency: 2023 Income Campaign
Or once you have accessed the draft/declaration processing service (Renta WEB), within the available services:
It will be shown in relation to the work performance:
NOTICE FOR PENSIONERS FOR CONTRIBUTIONS TO MUTUALITIES
You are informed of the " Adjustment for Mutual Insurance - DT2 LIRPF " which corresponds to the amount of the pension not subject to taxation by application of the provisions of the Second transitional provision of the Personal Income Tax Law .
This adjustment is automatically transferred to your 2023 Income Tax return, reducing the amount of the pension subject to tax in box 003. In this way, when you submit your return, the corresponding reduction is already applied. For previous years, Income 2019 to 2022, if you are entitled to a refund of the Tax due to the application of Transitional Provision 2, you may request it by submitting the form that has been enabled for this purpose.
If you want more information, click on Mutualists: return requests .
- The amount of the retirement or disability pension
- The adjustment for Mutualities-DT 2 LIRPF which corresponds to the amount of the reduction to be applied (amount with a negative sign).
And in the declaration only the difference between both amounts ## will have been included as performance of work (in box 0003) because the reduction to apply.
In the case in which there is more than one pension entitled to the application of DT 2 , a line will appear with each of the pensions received and an adjustment line for each one. of pensions entitled to the application of DT 2. This will be the exceptional case, for example, of those taxpayers who made contributions to a complementary mutual fund that was later transformed into a pension plan.
It can be consulted by clicking on the amount corresponding to the “Total full computable income” of work income in the summary of declarations:
Which will take you to box 0003 where only the difference between the retirement or disability pension received and the adjustment applied will appear:
If there are other full earnings from work, the amount that will appear in box 0003 will be the previously calculated (retirement or disability pension reduced in the adjustment) plus the amount of the rest of the full earnings from work obtained.