Mutualists: DT2 Application and Refund Request Form
Learn how DT2 is applied in Income Tax 2025 and how to request a refund for IRPF 2019 to 2022 and previous years not yet prescribed.
Application form for personal income tax refunds for 2019 to 2022 and previous years not yet expired.
In accordance with the provisions of DF 16 of Law 7/2024, Personal income tax refunds for the years 2019 to 2022 and previous years not yet time-barred that result from the application of DT2 LIRPF may be requested through the submission of the application form refund published on the Tax Agency's website from April 2, 2025.
This regulation rendered invalid any applications (via self-assessment, rectification request, and/or form) whose refund had not been agreed upon before December 22, 2024, although their submission did interrupt the statute of limitations.
APPLICATION FORM
To request a refund of Personal Income Tax for contributions to mutual societies, in accordance with DF16 of Law 7/2024, beneficiaries must submit the application form published in Electronic Headquarters from April 2, 2025: Tax Agency: Mutualists: return requests.

You only need to enter a bank account number of the applicant's account and a phone number.
To submit it, you must have a Reference number, Cl@ve or electronic certificate (including DNI-e) . The form can also be submitted on behalf of a third party, by proxy or through social collaboration.
MORE INFORMATION
For more information, please refer to the frequently asked questions published on the Headquarters website: Tax Agency: Frequently asked questions - IRPF returns 2019 to 2022 and previous ones not prescribed