FAQs

Final Provision 16 of Law 7/2024, of December 20, renders ineffective the applications (via self-assessment, rectification request and/or form) whose return has not been agreed before December 22, 2024 , however, the presentation of said applications does interrupt the prescription period .

Refunds already paid by the Tax Agency are not affected.

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.

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.

Yes. Applications for personal income tax refunds (via self-assessment, rectification request and/or form) submitted within the corresponding limitation period for the application of DT2 for the years 2022 and prior, even if they had been rendered ineffective by DF16 of Law 7/2024, interrupt the limitation period for the corresponding years for the purposes of the application of DT2.

By submitting the form The refund application form has been made available to members at the Tax Agency's Electronic Office since April 2, 2025. (new form) The Tax Agency is authorized to process the T2D refund applications for the years 2020, 2021 and 2022.

In accordance with the provisions of DF16 of Law 7/2024, of December 20, in its wording given by DF 5 of Law 5/2025, of July 24, it is understood the statute of limitations has been suspended the right to request refunds arising from the application of DT2 for the years 2020, 2021 and 2022 from December 22, 2024 to July 26, 2025 (217 days).

Therefore, three different scenarios can occur:

1. If the new form has already been submitted of refund request before July 26, 2025This form is used to request refunds for the 2020, 2021, and 2022 tax years, and does not need to be resubmitted.

2. If a refund request has not been submitted so far for the application of DT2 of these exercises (via self-assessment, rectification request and/or form), the deadline for submitting the new refund application form ends on the following dates,

   • February 2, 2026, to have an effect on Personal Income Tax for 2020, 2021, and 2022.

   • February 2, 2027, to take effect on Personal Income Tax for 2021 and 2022.

   • February 2, 2028, to take effect on Personal Income Tax for 2022.

3. If a refund request was submitted (via self-assessment, rectification request and/or form) before December 22, 2024, this request became void with the entry into force of DF16 of Law 7/2024, although it interrupted the limitation period.

   In this scenario, the deadline for submitting the new refund application form ends by adding 4 years and 217 days to the date of interruption of the prescription (date of submission of the application that became void).

   Example: If a refund application was submitted on September 10, 2024 (via self-assessment, rectification request, and/or form), the deadline for submitting the new form published at the Headquarters ends on April 15, 2029 (4 years and 217 days later).

• Exercises 2019 and previous years

  NO , except that a request for a refund of personal income tax (via self-assessment, rectification request and/or form) had been submitted within the limitation period to apply DT2 for said years.

  Final Provision 16 of Law 7/2024 (DF16), does not open a new application period for those who did not request the application of DT2 in Personal Income Tax 2019 and previous years within the corresponding limitation period, because the entry into force of DF16 occurred after the general limitation period for such years.

In this case, the taxpayer must:

1. To apply for DT2 in Personal Income Tax 2020, present the corresponding application form enabled in the Electronic Headquarters of the Tax Agency from April 2, 2025.

2. To request the application of other issues (example: application of an autonomous deduction) by submitting a application for rectification of the personal income tax self-assessment for the 2020 financial year before June 30, 2025 (within the general limitation period for personal income tax 2020).

In the event that a self-assessment of Personal Income Tax 2020 has not been submitted, the application of DT2 in Personal Income Tax 2020 may be requested by submitting the corresponding application form enabledin the Electronic Officefrom April 2, 2025.

By submitting this form, you authorize the Tax Agency to prepare and submit the 2020 Personal Income Tax return on your behalf, applying the option that is most favorable to you, based on the information available to it.

Yes. The applicable late payment interest will be paid. in each case in accordance with the provisions of current regulations.

The calculation will depend on the type of refund made.

Thus:

1. For the refund corresponding to the payment made in the Personal Income Tax declaration submitted on the date, the late payment interest will be calculated from the date on which said payment was made.

2. For refunds corresponding to withholdings or other payments on account that have been borne or made, late payment interest will be calculated from the day after the expiry of the 6-month period from when the first refund request was submitted.

Examples:

2.1 I submitted a rectification request or form to apply DT2 on 20/03/2024 with the result of returning the withholdings paid. On 22/12/2024, the request was voided due to the entry into force of DF16. On 15/03/2025 I submitted a second application using a form. The amount to be refunded will accrue late payment interest from 09/21/2024 until the date of the refund payment order.

2.2. To apply DT2 to myself, on 20/04/2025 I submitted the form for the first time with the result of returning the withholdings paid. The amount to be refunded will accrue late payment interest from 21/10/2025 until the date of the refund payment order.

Yes, when the beneficiary died between 2019 and 2024

The application form can be submitted with the deceased's reference number . For those who died in 2023 or 2024, the reference number can be obtained online via this link: Tax Agency: Reference number

In any case, if the successor is registered in the register of successors , he/she may submit the pensioner form using this representation. You can apply to be registered in the Registry of Successors by following this link: Tax Agency: Registry of successions and legal representation of minors and persons with disabilities