Transitory rules: Workers posted to Spanish territory prior to January 1, 2015

Regulations: Transitional provision seventeenth Law Personal Income Tax

Taxpayers who had moved to Spanish territory prior to January 1, 2015 were given the option of applying the special regime that was in force until December 31, 2014, with the tax rates provided for in the Tax regulations. on Non-Resident Income in force on this last date by submitting your IRPF declaration corresponding to the 2015 financial year in form 150 approved in Order EHA /848/2008, of March 24, instead of the new model 151.

The option expressed in the Personal Income Tax declaration corresponding to the 2015 financial year will be maintained until the end of the application of the special regime.

Model 150 will continue to be used until the end of the regime's application.

The special regime for workers posted to Spanish territory, in force until December 31, 2014, was applicable during the tax period in which the taxpayer acquired habitual residence in Spain and during the following five tax periods.

The conditions, requirements and content of the special tax regime applicable to workers posted to Spanish territory applicable until December 31, 2014 and as of January 1, 2015 are summarized in comparative table .