Informative note

Requests for refund of personal income tax 2020-2023 by pensioners who made contributions to mutual societies

The AEAT is working in a coordinated manner with Social Security and other organisations to respond to requests for refunds for mutual members (DT 2 LIRPF) as quickly as possible and with the least inconvenience for citizens.

To this end, it is planned that on March 20 a simple form will be enabled that will allow all requests to be channeled for resolution based on the information available to the Agency, as well as the information on the applicants' working life that the AEAT collects from Social Security and other organizations.

Therefore, it will not be necessary to attach any type of documentation to the application, since, in general, the AEAT will already have the precise information to resolve the application.

However, if it is not possible to resolve a specific request with the information available, interested parties may be required to provide the necessary documentation a posteriori.

Both the application form and the information relating to this process will be made available to interested parties through the Electronic Headquarters of the AEAT ( https://sede.agenciatributaria.gob.es ).

This form can be used to request all refunds corresponding to the period 2020-2023, although for 2023, in most cases the calculation will already appear in Renta Web and the adjustment will be automatically applied in the declaration. In cases where the AEAT does not have sufficient information, it will not be able to provide the calculation in the tax data, but to request the adjustment it will be sufficient to submit the same form used for previous years.