Resignation and exclusion from the special regime

Regulations: Articles 117 and 118 Regulation IRPF

Taxpayers who have opted for the special regime may waive its application during the months of November and December prior to the start of the calendar year in which the waiver must take effect. Taxpayers who opt out of this special regime will not be able to opt for its application again.

In the case of employees, the communication of resignation must be accompanied by a stamped copy of the communication of data to the withholding agent referred to in article 88 of the IRPF Regulations .

Exclusion from the special regime occurs due to non-compliance with any of the previously mentioned conditions determining its application, taking effect in the tax period in which the non-compliance occurs. Excluded taxpayers must report such circumstance to the tax authorities within one month of non-compliance with the conditions that determined its application.

Both the waiver and the exclusion must be communicated to the Tax Administration in form 149, approved by Order HFP /1338/2023, of December 13 ( BOE of December 15). In this regard, please note that, in view of the special requirements demanded in order 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.