Personal Income Tax Refunds 2019 to 2022 and previous years not yet prescribed.

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 prescribed that result from the application of the DT2 LIRPF may be requested through the submission of the new application form of refund published on the Electronic Headquarters of the Tax Agency from April 2, 2025.

This regulation rendered ineffective the applications (via self-assessment, rectification request and/or form) whose refund had not been agreed before December 22, 2024, although their submission did interrupt the limitation period.

Refunds already paid by the Tax Agency are not affected .