Resignation and exclusion from the special regime

Regulations: Articles 117 and 118 Regulation Personal Income Tax

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

In the case of employed workers, the sealed copy of the communication of data to the retainer referred to in article 88 of the Personal Income Tax Regulations will be attached to the communication of the resignation.

The exclusion of the special regime occurs due to non-compliance with any of the previously mentioned conditions determining its application, this taking effect in the tax period in which the non-compliance occurs. Excluded taxpayers must communicate this circumstance to the Tax Administration within a period of one month from the failure to comply 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, keep in mind that, in view of the special requirements required 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 The method of presentation of this model will be electronic.