Outstanding efforts tax regime displaced workers
Form 149. Personal Income Tax. Special scheme applicable to employees posted to Spanish territory. Communication of option, waiver or exclusion.
Management
It allows workers, professionals, entrepreneurs and investors displaced to Spanish territory to communicate their option, resignation, exclusion and end of displacement.
Taxpayers who wish to exercise the option of paying taxes under this special regime must have a NIF and be included in the Census of Taxpayers. Otherwise, they will previously request registration in said Census by submitting the corresponding census declaration. Before submitting form 149 for communication of the option, you must access the specific procedure “Provide documentation necessary to opt for the special regime” for sending electronically over the Internet the documentation that must accompany that communication (form 149). The registration number of the sending of this documentation must appear in the corresponding form 149 of option for the regime. The communication of the option will be made individually by each taxpayer and the communication of the option by the main taxpayer will be made prior to that of its associated taxpayers.