INFORMATION NOTE: Personal Income Tax Refunds 2019 to 2022 and previous years not yet prescribed.

In accordance with the provisions of FD 16 of Law 7/2024, personal income tax refunds for the years 2019 to 2022 and previous years not prescribed that result from the application of DT2 LIRPF may be requested by submitting the new refund application form that will be published on the Electronic Headquarters of the Tax Agency as of April 2.

This regulation rendered ineffective the applications (via self-assessment, rectification request and/or form) whose refund had not been agreed before December 22, 2024, although their submission did interrupt the limitation period.

Refunds already paid by the Tax Agency are not affected .

IMPORTANT NOTIFICATION: However, a regulatory change is expected, so that the application form submitted will allow for a refund in 2025 for the years 2019 to 2022 and previous years that have not expired.