Application for reimbursement of contributions to Mutual Societies
Financial years 2019-2022. Retirement or disability pensions.
Second Transitional Provision Law 35/2006
The second transitory provision (TD 2ª) of the Personal Income Tax Law (LIRPF in spanish) offers the possibility of reducing the amount to be included as income from work in the tax return for each year when retirement or disability pensions are received by those mutual fund members whose contributions could not be reduced or reduced in the taxable base at the time. This avoids double taxation on such contributions.
The 2nd TD is applied in accordance with the different rulings of the Supreme Court, the latest of 28 February 2023 and 10 January 2024.
As of 22nd of December 2024, the date of entry into force of the Sixteenth Final Provision of Law 7/2024 of 20th of December, applications for Personal Income Tax refunds filed prior to 22nd of December 2024 for the application of the DT2 LIRPF for 2022 and previous non-prescribed financial years, whose refund had not been granted by that date, will be without effect, regardless of whether the application has been made by filing a self-assessment, a request for rectification of a self-assessment or a form.
The Personal Income Tax refunds for 2022 and previous non-prescribed financial years resulting from the application of the DT2 LIRPF may be requested year by year, from 2025 onwards, by submitting the corresponding refund application forms that will be made available to members at the Tax Agency’s E-Office during the voluntary period for filing the Personal Income Tax Return according to the following timetable:
- In 2025, it will be possible to apply for the refund corresponding to Personal Income Tax for the 2019 and previous financial years for which the statute of limitations has not expired.
- In 2026, it will be possible to apply for the refund corresponding to 2020.
- In 2027, it will be possible to apply for the refund corresponding to 2021.
- In 2028, you can apply for the refund corresponding to 2022.
