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 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 .

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.

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.

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.

No , taxpayers who have not requested a refund of personal income tax for the years 2020 to 2022 for the application of DT2, do not need to submit any written request in order to interrupt the statute of limitations.

These refunds must be requested by submitting the refund application form, which will be made available to members on the Tax Agency's online site starting April 2.

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.

• 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 request the application of DT2 in Personal Income Tax 2020 , submit the corresponding application form that will be enabled in the Electronic Headquarters of the Tax Agency starting April 2.

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).

If you have not filed a 2020 Personal Income Tax self-assessment, you can request the application of DT2 in Personal Income Tax 2020 by submitting the corresponding application form that will be enabled on the Electronic Office from April 2.

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 application of the repayment schedule provided for in the Sixteenth Final Provision of Law 7/2024 (DF16) does not affect the accrual of interest, so applicable payment interest will be paid in each case in accordance with the provisions of current regulations.

It is recalled that it is necessary to submit refund applications using forms ## , which will be made available each year on the AEAT Electronic Office.

The calculation of will depend on the result of the refund that is made, as well as on the different situations in which the refund requests submitted may be found. Thus:

1. For the refund corresponding to the payment made in the personal income tax return filed on that date, late payment interest will be calculated from the date on which said payment was made.

2. For the refund corresponding to withholdings or other payments on account that have been incurred, late payment interest will be calculated from the date of entry into force of DF16 (22/12/2024), with the following exception:

   If you submitted the refund request before 22/12/2024 (date of entry into force of DF16) and on that date more than six months had elapsed since the refund was requested, late payment interest will be calculated from the day after the expiration of the 6 months.

   Examples:

   2.1 . I submitted a 2019 Personal Income Tax (IRPF) correction request or form to apply for DT2 on March 20, 2024, resulting in a refund of the withholdings incurred in that fiscal year. On 22/12/2024, the request was voided due to the entry into force of DF16. The amount to be refunded will accrue late payment interest from 09/21/2024 until the date of the refund payment order.

   2.2. I submitted a 2019 Personal Income Tax rectification application to apply DT2 on 03/20/2024, resulting in a refund of the withholdings incurred in that fiscal year. Subsequently, on 05/25/2024, I also submitted the form enabled in the Electronic Office making the same request. On December 22, 2024, the applications submitted due to the entry into force of DF16 were rendered ineffective. The refund amount will accrue late payment interest from September 21, 2024, until the date of the refund payment order, i.e., the date of submission of the first refund request is taken into account.

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

For those who died in previous years, a reference number can be requested by going to an office and proving their status as an heir. Book your appointment online using this link: Assistance and Appointment (agenciatributaria.gob.es)

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