Special personal income tax declaration model

Taxpayers who opt for this special regime will be required to present and sign the special declaration model 151, approved in the aforementioned Order HFP /1338/2023, of 13 December ( BOE of December 15), in the place and period established, in general, for the presentation of the Personal Income Tax returns 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 tax debts resulting from the statements.

Taking into account 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 method of presentation of this model will be electronic. 

Taxpayers of IRPF who opt for the application of 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.