In anticipation of the regulatory change that will allow mutual members to obtain Personal Income Tax refunds for the years 2019 to 2022 and previous years not prescribed jointly (without accruals), will remain published on the Electronic Headquarters of the Tax Agency on new refund request form, allowing potential beneficiaries to continue submitting it beyond June 30.

Pursuant to the provisions of section 6 of the new wording of DF 16 of Law 7/2024 provided for in the draft Law published in the Official Gazette of the Cortes Generales:

"6. From December 22, 2024, until the date of entry into force of this provision, the limitation period for the right to request refunds arising from the application of the second transitional provision of Law 35/2006, of November 28, on Personal Income Tax and the partial modification of the laws on Corporate Tax, Non-Resident Income Tax, and Wealth Tax, will be deemed suspended, in accordance with the jurisprudence established by the Supreme Court, in relation to the 2019 and previous tax periods that have not expired, as well as 2020 to 2022.