Overview

• The new Sede Electrónica form authorizes the Agencia Tributaria to process DT2 refund claims for tax years 2020, 2021 and 2022.
• Filers can identify themselves via Referencia, Cl@ve or an electronic certificate, then supply a bank account in their name and a contact phone; AEAT provides telephone and in‑person assistance.
• Those who submitted the updated form before 26 July 2025 do not need to file again, while earlier requests lodged before 22 December 2024 were voided but interrupted prescription and set individualized new deadlines.
• For first‑time filers, final submission dates are 2 February 2026 for 2020–2022, 2 February 2027 for 2021–2022, and 2 February 2028 for 2022 only.
• Eligible claimants include pensioners and some heirs linked to pre‑1999 mutualidad contributions—especially 1967–1978—with potential recoveries of up to about €4,000 in some cases, according to GESTHA.