Effects of exclusion from the special regime

• As a general rule, withholdings and payments on account will be made in accordance with the rules of Personal Income Tax from the moment in which the taxpayer fails to comply with the conditions for the application of the special regime, except in the case of employment income, in which case they will be made from the moment in which the taxpayer informs the withholding agent that he or she has failed to comply with said conditions, calculating a new withholding rate on the basis of the total annual remuneration.

  In the case of obtaining income from work, subject to the general procedure for calculating the withholding rate, the taxpayer must submit to his or her withholding agent the data communication provided for in article 88 of the Tax Law.

• Taxpayers excluded from this regime will not be able to opt for its application again.