Mutualists: DT2 Application and Refund Request Form
Learn how DT2 applies to the 2024 Income Tax Return and how to apply for a refund for personal income tax from 2019 to 2022 and prior years that have not expired.
Introduction
In order to apply the provisions of the second transitional provision (hereinafter DT2) of Law 35/2006 on Personal Income Tax, for pensioners who currently receive benefits from contributions to social security mutual funds that may give rise to a reduction in the taxation of their employment income in accordance with the provisions of the aforementioned provision, in the 2024 Income Tax return, adjustments will be calculated on the ## retirement or disability pensions , in order to achieve this lower taxation, as was done for Personal Income Tax 2023 in the previous Income Tax Campaign.
For the processing by the Tax Agency of requests for refunds of personal income tax from 2019 to 2022 and previous years not prescribed for the application of DT2 LIRPF, Final Provision 16 of Law 7/2024, of December 20, establishes the need to submit a new application form. Refunds already paid by the Tax Agency are not affected.