FAQs

Final Provision 16 of Law 7/2024, of December 20, establishes a new system for the Tax Agency to process requests for refunds of Personal Income Tax 2019 to 2022 and previous years not prescribed for the application of DT2 LIRPF ('refund to mutualists') . This regulatory change renders void the applications (via self-assessment, rectification request and/or form) whose refund had not been agreed before December 22, 2024 , although the submission of said applications does interrupt the limitation period .

Refunds already paid by the Tax Agency are not affected.

Personal income tax refunds for the years 2019 to 2022 and previous years not prescribed resulting from the application of DT2 LIRPF may be requested year by year, starting in 2025 , by submitting the corresponding refund application forms that will be made available to members at the Tax Agency's Electronic Office during the voluntary period for filing the personal income tax return with the following calendar:

• From April 2 to June 30, 2025, you can request a refund for personal income tax for the 2019 financial year and for previous years that have not expired.

• In 2026, the refund corresponding to the 2020 fiscal year can be requested.

• In 2027, the refund corresponding to the 2021 fiscal year can be requested.

• In 2028, the refund corresponding to the 2022 fiscal year can be requested.

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.

• 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.

• Exercises 2020 to 2022

  Yes. The submission deadlines (2026 to 2028) of the new application forms provided for in DF16 for the application of DT2 in personal income tax for the years 2020 to 2022 constitute a specific rule that is not affected by the general prescription of the tax exclusively with regard to the application of DT2 and not for the purposes of other matters.

  Therefore, taxpayers who have not yet requested a refund of personal income tax for the years 2020 to 2022 for the application of DT2, do not need to submit documents in order to interrupt the prescription, since they may do so by submitting the corresponding refund request forms that will be made available to members at the Tax Agency's Electronic Office during the voluntary period for filing the personal income tax return with the following schedule:

  • In 2026, the refund corresponding to the 2020 fiscal year can be requested.

  • In 2027, the refund corresponding to the 2021 fiscal year can be requested.

  • In 2028, the refund corresponding to the 2022 fiscal year can be requested.

Yes. By submitting the 2020 Personal Income Tax refund application form for the application of DT2 which will be made available to members at the Tax Agency's Electronic Office during the voluntary period for submitting the Personal Income Tax return in 2026 .

In this case, the taxpayer must:

1. To request the application of DT2 in Personal Income Tax 2020 , submit the corresponding application form that will be enabled at Headquarters in 2026 for your application.

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 the 2020 IRPF self-assessment has not been submitted, by submitting the corresponding application form that will be enabled at the Headquarters in 2026 to request the application of DT2 in IRPF 2020.

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.