Deadline for exercising the option for the special regime
Regulations: Articles 116 and 119, and twentieth transitional provision Regulation Personal Income Tax
Transitional regime: displacements prior to the entry into force of the 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 option communication model (form 149) for this special regime. , that is, until June 16, 2024, in the following cases:
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When taxpayers acquire their tax residence in Spain in the 2023 tax period as a result of their movement to Spanish territory in 2022 or 2023 prior to the entry into force of said Order.
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When your displacement is due to the beginning of an employment relationship, ordinary or special, or statutory 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 provided remotely.
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When the displacement is due to the acquisition of the status of administrator of an entity.
However, in the event that the displacement had been determined by causes 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 communication model 149, approved by Order HFP /1338/ 2023, of December 13 ( BOE of December 15), whose presentation will be made in the maximum period of 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 maintenance of the Social Security legislation of origin or, in the event that registration with the Security is not mandatory. Social, on the start date of the activity recorded in a supporting document. Said communication will be made individually for each taxpayer.
Therefore, as a summary:
|
Date of displacement |
Deadline for exercising the option (submission of form 149) |
|---|---|
|
Displacements prior to July 2, 2022 |
Term of 6 months from the start date of the activity |
|
Displacements from July 3, 2022 to December 15, 2023 |
The greatest of:
|
|
Displacements from December 16, 2023 |
6 months from the start date of the activity |
Please note that, in response to the special requirements required to be able to apply this special tax regime for displaced workers, teleworkers, highly qualified professionals and entrepreneurs, the submission method for this model will be electronic.
To present this communication they must be included in the Census of Taxpayers. Otherwise, they will previously request registration in said Census by submitting the corresponding census declaration.
In said communication they must state, among other information: 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 emerging 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 start of the activity that is recorded in the registration with Social Security in Spain or in the documentation that allows, where appropriate, the maintenance of the original Social Security legislation.
The taxpayer must also communicate in form 149 the completion of his move to Spanish territory without losing tax residence in Spain in said year within a period of one month from when this circumstance occurred. so that income derived from an activity carried out after the date of presentation of the communication is not understood to have been obtained during the application of the special regime.
Finally, keep in mind that, in view of the special requirements demanded to be able to apply this special tax regime for displaced workers, teleworkers, highly qualified professionals, people who carry out training, research, development and innovation activities and entrepreneurs, the way of presentation of this model will be electronic .
Important: The taxpayer who chooses to be taxed by the Non-Resident Income Tax will be subject to real obligation in the Wealth Tax, so they will only pay tax on the assets and rights they have established in Spain.