Special IRPF declaration model

Taxpayers who opt for this special regime They will be required to submit and sign the special declaration form 151, approved in the aforementioned Order. HFP/1338/2023, of December 13 (BOE of December 15), in the place and within the period established, in general, for the presentation of the declarations of the PIT without prejudice to the period specifically established in article 4.2 of the aforementioned Order HFP/1338/2023 for direct debit payment of tax debts resulting from returns.

Given the special requirements for applying 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 to submit this model will be electronic. 

IRPF taxpayers who choose to apply this special regime may request the certificate of tax residence in Spain regulated in the second Additional Provision of Order HAC /3626/2003, of December 23 ( BOE of December 30), which appears in Annex 9 of said Order.