Outstanding procedures for the tax regime for displaced workers
Form 149. Personal Income Tax. Special scheme applicable to employees posted to Spanish territory. Communication of option, waiver or exclusion.
Procedures
It allows workers, professionals, entrepreneurs and investors transferred to Spanish territory to communicate the option, resignation, exclusion and end of the transfer.
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 first request registration in said Census by submitting the corresponding census declaration. Before submitting the communication form 149 of the option, you must access the specific procedure “Provide the necessary documentation to opt for the special regime” for electronically sending via the Internet the documentation that must accompany this communication (form 149). The registration number for sending this documentation must appear on the corresponding form 149 for opting for the regime. 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.