The factorization theorem for Drell-Yan process and semi inclusive deep inelastic scattering holds for all leading twist transverse momentum distributions. In this context, a QCD perturbative cal- culation shows several important characteristics of spin-dependent distributions. We consider all the diferent spin-dependent distributions which can be matched onto integrated twist-2 functions, focusing on the transversity and pretzelosity distributions. The pretzelosity case is specially rele- vant because, using a direct perturbative calculation, we obtain a null result up to two loops which agrees with the experimental measurements. We show the complete set results of the matching at next-to-leading-order and the results focusing on transversity and pretzelosity at next-to-next-to- leading-order.