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Practical Income Manual 2023.

Effects of exclusion from the special regime

  • In general, withholdings and payments on account will be carried out in accordance with the IRPF rules from the moment the taxpayer fails to comply with the conditions for the application of the special regime, except in the case of work income, in which they will be practiced from the moment the taxpayer informs the withholder that he has failed to comply with said conditions, calculating a new type of withholding based on 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 withholder the communication of data provided for in article 88 of the Personal Income Tax Law .

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