Mutualists: DT2 Application and Refund Request Form

Application of DT2 in Income Tax 2025

For Personal Income Tax 2025and subsequent exercises the procedure will be automatic, just as it was for the Personal Income Tax 2024in the previous Income Tax Campaign. If the Tax Agency (AEAT) has all the information, the reduction will appear in each year's tax data under the heading ("Adjustment for Mutual Societies - DT2 LIRPF"), and the adjustment will be automatically applied to the personal income tax return. This calculation will also be performed for mutual society members who have already received a favorable resolution for refund requests from previous years (via self-assessment, rectification request, and/or form).

This way, if the Tax Agency has all the information, the reduction will appear in the tax data under the heading ("Adjustment for Mutual Societies - DT2 LIRPF") and will be automatically applied to the personal income tax return.

Or once you have accessed the draft/return processing service (Renta DIRECTA and Renta WEB), within the available services:

It will be shown in relation to work income:

• The amount of the retirement or disability pension

• The adjustment for Mutualities-DT2 LIRPF that corresponds to the amount of the reduction to be applied (amount with negative sign).

• A specific notice regarding this setting:

  “You are informed of the " Adjustment for Mutual Societies - 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 file your return, the reduction that corresponds to you is already applied. 

  If you would like more information, please click on Mutual members: refund requests .”

In the declaration, only the difference between both amounts ## will have been included as employment income (in box 0003) ## because the reduction to be applied will have been taken into account.

In the case in which there is more than one pension entitled to the application of the DT2 , a line will appear with each of the pensions received and an adjustment line for each of them. pensions with the right to the application of T2D. 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.

You can check this by clicking on the amount corresponding to the “Total total computable income” of the work income in the declaration summary:

This will lead to box 0003, where only the difference between the retirement or disability pension received and the adjustment applied will appear:

If there are other gross earnings from work, the amount that will appear in box 0003 will be the amount previously calculated (retirement or disability pension reduced by adjustment) plus the amount of the rest of the gross earnings from work obtained.