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The refund request form for mutual members enabled before December 22, 2024 is no longer valid

Applications for personal income tax refunds submitted for the application of DT 2ª of the LIRPF for the years 2022 and prior years not prescribed, whose refund had not been agreed prior to December 22, 2024, are also void, regardless of the method used for its request.

As of December 22, 2024, the refund request form for mutual members enabled prior to that date will no longer be valid.

Likewise, applications for personal income tax refunds submitted for the application of DT 2 of the LIRPF for the years 2022 and earlier not prescribed , whose refund had not been agreed prior to December 22, 2024, will be void, regardless of the means used to submit the refund request (procedures in progress for rectification of self-assessment or refund initiated by self-assessment or submission of the application form) ( Sixteenth Final Provision of Law 7/2024, of December 20 ).

However, these requests that are void interrupt the limitation period .

The IRPF refunds for the years 2022 and earlier not prescribed resulting from the application of DT 2 of the LIRPF may be requested year by year, starting in 2025 , by submitting the corresponding refund request forms that are made available to members at the Electronic Headquarters of the Tax Agency during the voluntary period for filing the IRPF declaration with the following calendar :

  • In 2025, it will be possible to request a refund for personal income tax for the 2019 financial year and for previous years that have not expired.

  • In 2026, you can request a refund for personal income tax for the 2020 financial year.

  • In 2027, you can request a refund for personal income tax for the 2021 financial year.

  • In 2028, the refund corresponding to the personal income tax for the 2022 financial year can be requested.