FAQs
Frequently asked questions about refund requests for mutual members
The second transitional provision (DT 2) of the LIRPF offers the possibility of reducing the amount to be included as work income in the income tax return for each year when is received retirement or disability pensions for those mutual members ##2##whose contributions could not at the time be subject to a reduction or reduction in the tax base. In this way, double taxation for these contributions is avoided.
DT 2 is applied in accordance with the provisions of the various rulings of the Supreme Court, the latest dated February 28, 2023 and January 10, 2024.
A fee will be refunded if, after the application of DT 2, the tax fee is lower than the amounts previously paid for the presentation of a previous declaration or for the withholdings borne.
In order to apply the reduction provided for in DT 2 it is necessary to have made contributions to mutual societies , in any case on a date prior to January 1, 1999, and that these contributions could not be object of reduction or reduction in the tax base of the tax in accordance with the legislation in force at any time.
The reduction to be applied varies depending on the date on which the contributions were made and the type of mutual fund to which they were made.
The application of DT 2 is not applicable for those who receive pensions:
-
satisfied by Passive Classes to public officials when these only have been included throughout their working life in the Passive Classes regime, as they are not a mutuality.
-
obtained from contributions to self-employed labor mutual societies since the contributions were already deductible at the time. In this way, there is no double taxation on the pension now obtained.
-
widowhood, as they are not included in DT 2, because they do not derive from contributions from the recipient of this pension.
-
non-contributory, as they are not included in DT 2, because they do not come from previous contributions.
The pensions that may be entitled to reduction are the following:
-
Satisfied by the INSS or the Social Institute of the Navy.
The reduction may be applied:
-
When contributions were made to labor mutual societies
-
Prior to 01/01/1967 : The part of the retirement benefit that corresponds to contributions prior to 01/01/1967 will be reduced to 100%. That is, this part of the pension will not be taxed.
-
Between 01/01/1967 and 12/31/1978: The part of the retirement benefit that corresponds to the contributions made in that period will be reduced by 25%. That is, only 75% of this part of the pension will be taxed.
-
-
When contributions were made to substitute mutual societies of the Social Security managing entities prior to 01/01/1979: The part of the retirement benefit that corresponds to the contributions made in that period will be reduced by 25%. That is, only 75% of this part of the pension will be taxed.
-
-
Supplementary pensions
-
General assumption
Pensions complementary to the Social Security pension or Passive Classes, which derive from contributions to mutual societies, are currently paid by pension plans or by the mutual societies to which said contributions were made.
In these cases, the part of the benefit that corresponds to contributions made prior to January 1, 1995, will be reduced by 25%. That is, only 75% of this part of the pension will be taxed.
-
Satisfied by special funds from public entities
These pensions can be obtained by some public officials as a complement to their main pension.
Regardless of whether or not your main pension is entitled to the application of DT 2, these pension supplements can give rise to the right to the application of DT 2 in the event that the mutual societies to which the contributions were made had integrated into the different special funds of the INSS, Muface, Mugeju and Isfas, which are the ones who currently pay this supplement.
This benefit is applicable to these retirement pension supplements and the taxation of the pension will be reduced when it corresponds to contributions made to mutual societies.
Therefore:
-
The 25% reduction is applicable to the retirement or disability pension “complement” paid by the INSS special fund for the part of the pension that derives from contributions made to mutual societies. until 07/01/1987 (date of integration into the special fund) . That is, only 75% of this part of the pension will be taxed.
-
The 25% reduction for the part of the pension derived from contributions made ## does apply to the “complement” retirement or disability pension paid by Muface, Mugeju and Isfas until the date of integration of each of the mutual societies in the special fund, or until 12/31/1978 if the integration date was earlier. That is, only 75% of this part of the pension will be taxed.
-
-
Yes. Among others:
Certain pensions paid by Passive Classes
Officials who only have been included throughout their working life in the Passive Classes regime will not have the right to the application of DT 2 on the pension received from Passive Classes (since Passive Classes is not a mutual society).
However, if made contributions to a mutual society they may apply DT 2 to the part of the pension that corresponds to said contributions in the terms indicated in the previous questions.
For example, DT 2 could be applied by a retiree who receives the Passive Classes pension after having worked as a civil servant, but who for a few years contributed to a mutual insurance company because he worked in a private company.
Retirement pension that is collected simultaneously with the widow's pension
A widow can apply DT 2 for her own retirement or disability pension under the terms indicated in the previous questions. Only the widow's pension is excluded.
-
Through the electronic form that the Tax Agency publishes in the Electronic Headquarters, the application of DT 2 for the period 2019 to 2023 can be requested. In any case, it is a voluntary procedure to speed up the processing.
For its presentation, only it is necessary to 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 social collaboration. The heirs may also request the application of DT 2 through the form.
After identification, the only information that must be entered is the bank account held by the applicant.
-
In the case of applications referring to 2023 , in addition to submitting form it is necessary to submit in any case the 2023 Income Tax return itself.
For Income 2023 , if the AEAT has all the information, the reduction will already appear in the tax data with the concept ( “Adjustment for Mutualities - DT2 LIRPF”) , and the setting will be automatically applied to the declaration.
This calculation will also be carried out for taxpayers who have already received an estimated resolution for rectification requests from previous years, so that, in these cases, it will not be necessary for them to present the form published on the AEAT's electronic headquarters.
For those cases in which the AEAT does not have sufficient information, it will not be able to offer the calculation in the tax data, but to request the adjustment, you must present the 2023 Income Tax return along with the form. If the form has been submitted previously, it will not be necessary to submit it again, since it will be used to rectify the 2023 Income Tax return that you present.
It will not be necessary to provide any documentation initially.
The AEAT is working in coordination with Social Security and other organizations, in order to collect the necessary information to process refund requests for mutual members as soon as possible and with the least inconvenience for citizens.
However, once the application has been submitted, the AEAT may require documentation from the applicant in the event that the AEAT does not have all the information necessary to process the application.
Yes. By submitting the form, the AEAT is also authorized to prepare and present on your behalf the self-assessments that come from the periods 2019 to 2022 in the individual modality based on the information available to the AEAT.
However, sending the form will not entail the presentation of the declaration if the result of this presentation entails an amount to be paid or harm to a third party – for example, if the presentation results in the loss of the minimum for ascendants.
The application form for the application of DT 2 may be submitted as soon as it is published in the Electronic Office and will be applicable for those years of personal income tax that are not prescribed on the date of submission.
Although the rectification requester can simply wait for its resolution, submitting the form may expedite its return.
In any case, the presentation of the form is voluntary.
By Bank transfer.
For this reason, it is necessary to indicate a bank account owned by the applicant in order to pay the refund.
When submitting the form, a proof of submission will be generated which will include information about the application submitted if there are any circumstances that the applicant should be notified of at that time.
Subsequently, if from the calculations made by the Tax Agency:
-
Results in an amount to be returned : This amount will be credited to the indicated bank account.
-
There is no amount to return : The applicant will receive a communication indicating this circumstance and the reason. If the applicant has not had withholdings applied, or they have already been returned when he submitted the declaration, in general terms there will no longer be any tax to reduce by applying DT 2.
-
It is not possible to calculate the reduction to be applied with the available information : The AEAT will request additional information from you to carry out this calculation.
Taxpayers must request the application of DT 2 to the corresponding regional institutions for those years in which they had their tax domicile in the Basque Country or Navarra.
Through section "Consultation of submitted forms" the Electronic Headquarters of the Tax Agency, after identification with reference number, Cl@ve, certificate or DNI-e
Presenting a written by Registry indicating the receipt or reference number of the form and the information that you want to modify (telephone number and/or IBAN of the bank account held by the applicant)
Yes.
-
If the processing of the form has resulted in the submission of a personal income tax return, you may submit a request to rectify said return .
-
If the processing of the form has resulted in the rectification of a personal income tax return previously submitted by you, you may file appeal for reconsideration or administrative economic claim against the Administration's resolution:
-
Appeal for reconsideration, within a period of one month and on an optional basis, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.
-
Economic-administrative claim, within a period of one month from the day following the day of notification of the contested act or the day on which the procedure or the previous appeal for reconsideration can be understood to have been rejected. It will be directed to the administrative body that issued the claimable act.
-
Yes.
-
If the amount entered in the personal income tax return is returned, the interest will be calculated from the date on which the income would have occurred.
-
If withholdings or other payments on account that have been deducted in the personal income tax return are returned, interest will only be paid if more than 6 months have passed since the submission of the application form.
If the amount entered in the personal income tax return is returned, the interest will be calculated from the date on which the income would have occurred.
If the withholdings or other payments on account that have been deducted in the personal income tax return are returned, interest will be paid if more than 6 months have passed since the submission of the rectification request.
Yes.
When a rejection agreement has been received due to lack of evidence of the first request for rectification of self-assessment submitted to apply DT 2, you may request its application again by submitting the form or request for rectification of said exercise.
No.
When agreement has been received estimating totally or partially the first request for rectification of self-assessment submitted to apply DT 2, its application cannot be requested again. .