Deadline for exercising the option for the special regime
Regulations: Articles 116 and 119, and twentieth transitional provision Regulation PIT
Transitional regime: movements prior to the entry into force of Order HFP /1338/2023, of December 13 ( BOE of December 15)
The option must be exercised within 6 months from the date of entry into force of the Order (December 16, 2023) approving the communication model of the option (model 149) for this special regime, that is, until June 16, 2024, in the following cases:
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When taxpayers acquire their tax residency in Spain in the 2023 tax period as a result of their move to Spanish territory in 2022 or 2023 prior to the entry into force of said Order.
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When your transfer is due to the start of an ordinary or special employment relationship, or a statutory one, with an employer in Spain, as ordered by your employer.
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When, without being ordered by the employer, the work activity is carried out remotely.
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When the transfer is due to the acquisition of the status of administrator of an entity.
However, in the event that the transfer was determined by reasons b), c) or d), taxpayers may also exercise the option prior to the entry into force of the aforementioned Order.
The exercise of the option to pay Non-Resident Income Tax must be carried out by using the communication model 149, approved by Order HFP /1338/2023, of December 13 ( BOE of December 15), whose presentation will be made within the maximum period of six months from the date of commencement of the activity that appears in the registration with Social Security in Spain or in the documentation that allows, where appropriate, the maintenance of the Social Security legislation of origin or, in the event that registration with Social Security is not mandatory, on the date of commencement of the activity that appears in a supporting document. Said communication will be made individually by each taxpayer.
So, to summarise:
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Date of displacement |
Deadline for exercising the option (submission of form 149) |
|---|---|
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Movements prior to July 2, 2022 |
Period of 6 months from the date of commencement of the activity |
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Travel from July 3, 2022 to December 15, 2023 |
The eldest of:
|
|
Travel from December 16, 2023 |
6 months from the start date of the activity |
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.
To submit this communication, they must be included in the Census of Taxpayers. Otherwise, they will first request registration in said Census by submitting the corresponding census declaration.
In said communication they must state, among other data: the identification of the taxpayer including their tax identification number and nationality, as well as, where applicable, that of the employer of the worker, that of the entity corresponding to the administrator, the start-up company in which the professional provides services or the entity where the training, research, development or innovation activities are carried out, the date of entry into Spanish territory and 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 maintenance of the Social Security legislation of origin.
The taxpayer must also report in Form 149 the end of his/her transfer to Spanish territory without losing tax residency in Spain in said fiscal year within one month of this circumstance occurring, so that income derived from an activity carried out after the date of submission of the communication is not considered to have been obtained during the application of the special regime.
Finally, please note that, in view of the special requirements demanded to be able to apply this special tax regime by displaced workers, teleworkers, highly qualified professionals, people who carry out training, research, development and innovation activities and entrepreneurs, the way to submit this model will be electronic .
Important: 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.