Deadline for exercising the option for the special regime

Regulations: Articles Regulations 116 and 119 IRPFABBR

The exercise of the option to pay Non-Resident Income Tax must be carried out by using the communication model 149, approved by Order HFP /1338/2023, of December 13 ( BOE of December 15), whose presentation will be made within the maximum period of six months from the date of commencement of the activity that appears in the registration with Social Security in Spain or in the documentation that allows, where appropriate, the maintenance of the Social Security legislation of origin or, in the event that registration with Social Security is not mandatory, on the date of commencement of the activity that appears in a supporting document. Said communication will be made individually by each taxpayer.

Please note that, in view of the special requirements for applying this special tax regime for displaced workers, teleworkers, highly qualified professionals and entrepreneurs, the way to submit this form will be electronic.

To submit this communication, they must be included in the Census of Taxpayers. Otherwise, they will first request registration in said Census by submitting the corresponding census declaration.

In said communication they must state, among other data: the identification of the taxpayer including their tax identification number and nationality, as well as, where applicable, that of the employer of the worker, that of the entity corresponding to the administrator, the start-up company in which the professional provides services or the entity where the training, research, development or innovation activities are carried out, the date of entry into Spanish territory and the date of commencement of the activity as stated in the registration with Social Security in Spain or in the documentation that allows, where applicable, the maintenance of the Social Security legislation of origin.

The taxpayer must also report in Form 149 the end of his/her transfer to Spanish territory without losing tax residency in Spain in said fiscal year within one month of this circumstance occurring, so that income derived from an activity carried out after the date of submission of the communication is not considered to have been obtained during the application of the special regime.

Finally, please note that, in view of the special requirements demanded to be able 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 . 

Important: The taxpayer who chooses to pay the Non-Resident Income Tax will be subject to the Wealth Tax by real obligation, so he will only pay taxes on the assets and rights he has established in Spain.