FAQs

No. The regulatory modification does not affect the application of DT2 in the 2023 Personal Income Tax .

Therefore, these applications for Personal Income Tax 2023, most of which have already been processed and with a refund issued , will continue to be processed by the Tax Agency without the need to submit any additional documents to request your application again, unless required.

For Income 2023 , if the AEAT has all the information, the reduction will already appear in the tax data with the concept ( “Adjustment for Mutual Societies - DT2 LIRPF”) , and the adjustment will be automatically applied in the declaration.

This calculation will also be carried out for taxpayers who have already received a favorable resolution for rectification requests from previous years.

In cases where the AEAT does not have sufficient information, it will not be able to provide the calculation in the tax data. In these cases, taxpayers who have made contributions to mutual societies will be informed to check whether they are entitled to apply the Second Transitional Provision of the Personal Income Tax Law in order to calculate the amount of the pension reduction that could be applicable to them.