Special IRPF declaration model

Taxpayers who opt for this special regime 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 submission of the IRPF declarations without prejudice to the period specifically established in article 4.2 of the aforementioned Order HFP /1338/2023 for the direct debit of the payment of the tax debts resulting from the declarations.

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.