Exercising the option for the special regime

Regulations: Articles 116.1.b) and 119.3 Regulation IRPF

The option to pay Non-Resident Income Tax must be exercised by using communication form 149, approved by Order HFP /1338/2023, of December 13 ( BOE of December 15), which must be submitted individually by each family member who wishes to opt for the regime and at most within the longest of the following periods:

• six months from the date of entry into Spanish territory, or

• six months from the date of commencement of the activity as stated in the registration with Social Security in Spain or in the documentation that allows, where applicable, the displaced worker, which gives rise to the application of this special regime, to maintain the Social Security legislation of origin or, in the event that registration with Social Security is not mandatory, in the document justifying the date of commencement of the activity if it is greater. 

Please note that the determination of the relationship of these taxpayers with the displaced taxpayer who gives rise to the application of this special regime, as well as their age and disability status, will be made taking into account the situation existing at the time of exercising their option for the special regime.

So, to summarise:

This communication will include, among other data: the identification of the requesting taxpayer, including his/her tax identification number, and that of the displaced taxpayer to whom he/she is associated, the identification of the communication of the option to the regime made by the latter, the type of link with it, as well as the date of entry into Spanish territory.

Likewise, the documentation that proves the link with the taxpayer to which they are associated, which determines the right to opt for the special regime, must be attached.

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 IRPF Regulation has been requested, 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 the end of his/her transfer to Spanish territory in Form 149 within one month of this circumstance occurring.

Finally, please note that, in view of the special requirements for applying this special tax regime for displaced workers, teleworkers, highly qualified professionals and entrepreneurs, the way to submit this form will be electronic.

Note: The taxpayer who chooses to pay the Non-Resident Income Tax will be subject to the Wealth Tax by real obligation , so he will only pay taxes on the assets and rights he has established in Spain.