Exercise of the option for the special regime
Regulations: Articles 116.1.b) and 119.3 Regulation Personal Income Tax
The exercise of the option to pay non-resident Income Tax must be carried out by using communication model 149, approved by Order HFP /1338/2023, of 13 December ( BOE of December 15), the presentation of which will be made individually by each family member who wishes to opt for the regime and at most in the longest of the following periods:
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six months from the date of entry into Spanish territory, or
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six months from the start date of the activity that is recorded in the registration with Social Security in Spain or in the documentation that allows, where appropriate, the posted worker, which gives rise to the application of this special regime, to maintain of the Social Security legislation of origin or, in the event that registration with Social Security is not mandatory, in the document justifying the start date of the activity if it is older.
Keep in mind that the determination of the relationship of these taxpayers with the displaced taxpayer that gives rise to the application of this special regime, as well as their age and disability status, will be carried out taking into account the situation existing at the time of exercising their option for the special regime.
Therefore, as a summary:
|
Date of displacement |
Deadline for exercising the option (submission of form 149) |
|---|---|
|
Displacements prior to July 2, 2022 |
It is not applicable to taxpayers associated with the main displaced person. |
|
Displacements from July 3, 2022 to December 15, 2023 |
The greatest of:
|
|
Displacements from December 16, 2023 |
The greatest of:
|
This communication will state, among other information: the identification of the requesting taxpayer, including his tax identification number, and that of the displaced taxpayer with whom he is associated, the identification of the communication of the option to the regime made by the latter, the type of connection with it, as well as the date of entry into Spanish territory.
Likewise, documentation will be attached that proves the connection with the taxpayer to which they are associated, which determines the right to opt for the special regime.
The disability situation will be deemed to be accredited when the corresponding certificate or resolution issued by the Institute of Migration and Social Services or the competent body of the Autonomous Communities referred to in article 72 of the Personal Income Tax Regulations has been requested. ##1##, even if said certificate or resolution had not been issued at the time of exercising the option, although the application of the special regime will be conditional on the recognition of the disability situation.
The taxpayer must also report on form 149 the completion of his or her move to Spanish territory within a period of one month from when this circumstance occurred.
Finally, keep in mind that, in response to the special requirements demanded to be able to apply this special tax regime for displaced workers, teleworkers, highly qualified professionals and entrepreneurs, the method of presentation of this model will be electronic.
Note: the taxpayer who opts for non-resident Income Tax taxation will be subject to real obligation in the Wealth Tax , so you will only pay tax on the assets and rights you have established in Spain.