Instructions for completing the communication

Personal Income Tax

Model 149 for communication of the option, waiver, exclusion and end of the displacement, of the special regime applicable to workers, professionals, entrepreneurs and investors displaced to Spanish territory

(Article 93 of the Personal Income Tax Law; Articles 113 to 119 of the Personal Income Tax Regulations and Order HFP/1338/2023, of December 13, approving form 151, as well as form 149 and amending Order EHA/3316/2010, of December 17, approving self-assessment forms 210, 211 and 213)

• Applicable standards

  References to the Personal Income Tax Law and Regulations contained in these instructions are understood to be made to Law 35/2006, of November 28, on Personal Income Tax (IRPF) and the partial amendment of the laws on Corporate Tax, Non-Resident Income Tax and Wealth Tax (BOE, November 29), and to the Regulations of said Tax, approved by Royal Decree 439/2007, of March 30 (BOE, March 31).

  For its part, the references to the Law and the Regulations of the Income Tax for Non-Residents, contained in these instructions, are understood to be made to the consolidated text of the Law on Income Tax for Non-Residents (IRNR), approved by Royal Legislative Decree 5/2004, of March 5 (BOE of March 12) and to the Regulations of said Tax, approved by Royal Decree 1776/2004, of July 30 (BOE of August 5).

  The instructions for completion have been prepared taking into account the regulations in force since January 1, 2023 .

• General issues

  Individuals who acquire tax residency in Spain as a result of moving to Spanish territory may choose to pay Non-Resident Income Tax, while maintaining the status of taxpayers for Personal Income Tax, when they meet the following conditions:

  1. That they have not been residents in Spain during the five tax periods prior to the one in which they move to Spanish territory.

  2. That the transfer to Spanish territory occurs either in the first year of application of the regime or in the previous year as a result of any of the following circumstances:

     1. As a result of a work contract, with the exception of special employment agreements with professional sportspeople regulated by Royal Decree 1006/1985 of 26 June.

        This condition will be deemed to be met when an employment relationship, ordinary or special, other than the one indicated above, or statutory, is initiated with an employer in Spain, or when the transfer is ordered by the employer and there is a letter of transfer from the employer or when, without being ordered by the employer, the work activity is carried out remotely, through the exclusive use of computer, telematic and telecommunications means and systems. In particular, this circumstance will be deemed to be fulfilled in the case of employees who have the visa for international teleworking provided for in Law 14/2013, of September 27, on support for entrepreneurs and their internationalization.

     2. As a consequence of acquiring the status of administrator of an entity. In the event that the entity is considered a patrimonial entity in the terms provided for in article 5, section 2, of the Corporate Tax Law, the administrator may not have a stake in said entity that determines its consideration as a related entity in the terms provided for in article 18 of Law 27/2014, of November 27, on Corporate Tax.

     3. As a consequence of carrying out in Spain an economic activity qualified as an entrepreneurial activity in accordance with article 70 of Law 14/2013, of September 27, on support for entrepreneurs and their internationalization.

     4. As a result of the performance in Spain of an economic activity by a highly qualified professional who provides services to emerging companies within the meaning of article 3 of Law 28/2022, of December 21, on the promotion of the ecosystem of emerging companies or who carries out training, research, development and innovation activities, receiving for this a remuneration that represents in total more than 40% of the total business, professional and personal work income.

  3. That does not obtain income that would be classified as obtained through a permanent establishment located in Spanish territory except in the cases provided for in letter b). 3 and 4 of this section.

  In addition, the possibility of benefiting from the special regime is established for the taxpayer's children (under twenty-five years of age or whatever their age in the case of disability) and his spouse or, in the event of non-existence of a marital bond, the parent of the children, who would be taxpayers associated with another principal, provided that they meet the following conditions:

  1. That they move to Spanish territory before or after the main taxpayer moves, provided that, as a consequence of the aforementioned move, if earlier, they do not acquire tax residency in Spain before the first tax period in which the special regime applies to the latter or, if later, the latter has not ended.

  2. That they acquire their tax residency in Spain.

  3. That they meet the conditions referred to in letters a) and c) of the previous section.

  4. That the sum of the taxable bases of the taxpayers in each of the tax periods in which this special regime applies to them is less than the taxable base of the main taxpayer.

  The taxpayer who chooses to do so will be subject to a real obligation to pay the Wealth Tax.

  Taxpayers to whom this special regime applies will be required to submit the declaration for Personal Income Tax, on a special form ( form 151 ).

  This special regime will apply during the tax period in which the taxpayer acquires tax residency in Spain, and during the following five tax periods . In the case of taxpayers associated with another principal taxpayer, it will apply until the last tax period in which it is applicable to the principal taxpayer.

  For these purposes, the tax period in which residency is acquired will be considered to be the first calendar year in which, after the transfer has taken place, the stay in Spanish territory is greater than 183 days.

  Accreditation of the regime: The Tax Authority, in view of the communication of the option presented and the attached documentation, will issue to the taxpayer, if applicable, within a maximum period of ten working days following the presentation of the communication, a document certifying that the taxpayer has opted to apply this special regime.

• Forms of presentation of communication model 149

  The presentation of model 149 communication will be done electronically via the Internet through:

  1. Recognized electronic certificate, which may be the one associated with the electronic National Identity Document (DNI-e) or any other recognized electronic certificate that, according to the regulations in force at any given time, is admissible by the Tax Agency.

  2. Cl@ve PIN.

  Before submitting form 149 for communication of the option, you must access the specific procedure “ Provide the necessary documentation to opt for the special regime ” to electronically send via the Internet the documentation that must accompany this communication (form 149). The registration number for the shipment of this documentation must appear on the corresponding model 149 for the option for regime .

  Otherwise, when taxpayers submit supporting documentation with the communication, it will be submitted electronically via the Internet using the “Provide supporting documentation” option.

• Deadline for submission of form 149

  1. Communication of the option

     1. Transitional regime for movements made prior to the entry into force of Order HFP/1338/2023, of December 13, which approves form 151, as well as form 149 and modifies Order EHA/3316/2010, of December 17, which approves self-assessment forms 210, 211 and 213 (hereinafter OM) (Single transitional provision OM) for taxpayers who acquire their tax residency in Spain in the 2023 tax period, as a result of a move made within Spanish territory in 2022 or 2023.

        If the communication is submitted by the principal taxpayer , the communication of the option may be made within the longest of the following periods:

        1. Six months since the entry into force of the OM (16-12-2023).

        2. Six months from the date of commencement of 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 or, in the event that registration with Social Security is not mandatory, on the date of commencement of the activity as stated in a supporting document.

        In the event that the presentation is made by a associated taxpayer to another principal, the presentation may be made within the longest of the following periods:

        1. Six months since the entry into force of the OM (16-12-2023).

        2. Six months from the date of entry into Spanish territory of the associated taxpayer.

        3. Six months from the date of commencement of the activity of the main taxpayer 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 or, in the event that registration with Social Security is not mandatory, on the date of commencement of the activity as stated in a supporting document.

     2. General Rule

        In the event that the presentation is made by the main taxpayer , the communication of the option must be submitted within a maximum period of six months from the date of commencement of activity that appears in registration with Social Security in Spain or in the documentation that allows, where applicable, the maintenance of the Social Security legislation of origin.

        If the presenter is a associated contributor , the presentation of the option communication may be made within the longest of the following periods:

        1. Six months from the date of the associate's entry into Spanish territory.

        2. Six months from the date of commencement of the activity of the main taxpayer 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 or, in the event that registration with Social Security is not mandatory, on the date of commencement of the activity as stated in a supporting document.

  2. Communication of resignation from the special regime

     The notification of the waiver of the application of this special regime must be submitted during the months of November and December prior to the beginning of the calendar year in which the waiver must take effect.

  3. Communication of exclusion from the special regime

     The notification of exclusion must be submitted within one month of the non-compliance with the conditions that determined the application of the special regime.

  4. Communication of the end of the displacement for the purposes of article 114.2.a) of the RIRPF

     The communication must be submitted within one month from the end of the taxpayer's trip to Spanish territory.

Completion of communication form 149

Form 149 will be used to notify the tax authorities of the option for the special regime applicable to workers, professionals, entrepreneurs and investors posted to Spanish territory, the waiver of the same, the exclusion and the date of the end of the posting for the purposes of the provisions of article 114.2.a) of the Personal Income Tax Regulations.

Whatever the cause of the communication, the fields “1. Taxpayer” and, where applicable, “2. Representative". Next, only the section that corresponds to the type of communication you intend to make will be completed.

1. Taxpayer

   Regardless of the form of submission of the communication, the taxpayer must have a Tax Identification Number (NIF) and be identified, prior to submission, in the Census of Taxpayers. Otherwise, you will first request registration in said Census by submitting the corresponding census declaration.

   “NIF” (01) : the taxpayer's tax identification number will be recorded.

   “Last names” (02) : The first surname and, where applicable, the second surname will be recorded in this same order.

   “Name” (03) : the full name will be recorded.

   “Telephones, landline (04) and mobile (05)”: In order to speed up the resolution of any incidents that may arise during processing, please provide the telephone numbers, landline and mobile, where you can be most easily reached during working days and hours. 

   “Principal taxpayer” (06), “Taxpayer associated with another principal” (07):  Indicate whether you are filing your return as a principal taxpayer or as a taxpayer associated with another principal taxpayer, if both boxes are incompatible with each other.

   “Data of the main taxpayer, NIF (08), Surname (09), Name (10) and M149 justification number of the main taxpayer (11): Enter the details of the main taxpayer if box 07 has been checked, indicating that this is a communication submitted by a taxpayer associated with another main taxpayer.

2. Taxpayer's representative or address for notification purposes

   If the taxpayer has appointed a representative before the Tax Authority, domiciled in Spanish territory, in relation to his/her obligations under this tax, this will be stated in this section.

   In the absence of a representative, if the taxpayer has a domicile in Spanish territory, he or she may communicate this in this section for notification purposes.

   “NIF” (21) : the tax identification number of the representative will be recorded.

   “Last names or Name or company name” (22) : For individuals, the first surname and, where applicable, the second surname will be recorded, in this same order. For legal persons and entities, the company name or the full name of the entity must be entered, without anagrams.

   “Name” (23) : For individuals, the full name must be entered.

   “Representative” (24): Box (24) will be marked with an X if it is a representative of the taxpayer.

   “Address” : The relevant address details will be completed, taking into account the specific instructions indicated below.

   (a). Type of road : Enter the name corresponding to the type or class of public road: street, square, avenue, roundabout, highway, descent, slope, passage, promenade, boulevard, etc.

   (c). Type of numbering : Indicate the type of numbering that applies: number (NUM), kilometer (KM), without number (S/N), etc.

   (d). House number : House identification number or, where applicable, kilometer point.

   (e). Number qualifier : If applicable, enter the data that completes the house number (BIS, duplicate -DUP. -, modern -MOD. -, old -ANT. -, etc.) or the kilometer point (meters).

   (k). Additional address information : If applicable, any additional information necessary for the complete identification of the address will be included (for example: Urbanización El Alcotán, Edificio La Peñota, Residencial El Valle, Polígono Miralcampo, etc.).

   (l). Town/City : Enter in this box the name of the town or city where the address is located, when it is different from the Municipality.

   (o) and (p). Telephones, landline and mobile : In order to expedite the resolution of any incidents that may arise during processing, please enter in boxes (o) and (p) the telephone numbers, landline and mobile, where you can be most easily reached during business days and hours.

3. Cause of communication

   The reason for submitting the communication will be marked with an X as appropriate, with being incompatible with each other , as follows:

   • “Option for the regime” (31) and “Documentation registration number” (32): It will be marked with an X if the reason for submitting the communication is the option for the regime, also recording the registration number assigned to the submission of the supporting documentation for access to the option for this special regime, which must be submitted before submitting form 149 by accessing the specific procedure “Provide the necessary documentation to opt for the special regime”.

     The remaining data related to the option is communicated in section 4 of form 149, in subsection 4.A if it is the option of a main taxpayer or in subsection 4.B if it is the option of a taxpayer associated with another main taxpayer.

     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.  

   • “Resignation from the regime” (33): It will be marked with an X if the reason for communication is the renunciation of the special regime. In the case of workers, the communication of resignation will be accompanied by the stamped copy of the communication of data to the withholding agent provided for in article 88 of the Personal Income Tax Regulations.

     Taxpayers who opt out of this special regime will not be able to opt for its application again.

   • “Exclusion from the regime” (34), “Date of non-compliance with conditions” (35) and “Cause of exclusion” (36): It will be marked with an X if the reason for submitting the communication is the exclusion from this special regime, indicating the date of non-compliance with the conditions provided for the application of this regime, box 35, and indicating in box 36 the reason for exclusion from it.

     Taxpayers associated with another principal taxpayer will be jointly excluded from the application of this regime when they fail to comply with the condition provided for in article 93.3.d) LIRPF or when the principal taxpayer waives or is excluded from the special regime. When the main taxpayer has communicated his/her resignation or exclusion, it will not be necessary for the taxpayers associated with the same to communicate their exclusion from the regime to the tax authorities.

     Taxpayers excluded from this special regime will not be able to opt for its application again.

   • “End of displacement for the purposes of article 114.2.a) RIRPF” (37) and “Date on which the displacement ended” (38): It will be marked with an X when the reason for the presentation is to communicate the end date of the displacement for the purposes of article 114.2 a) of the RIRPF, as well as the date on which the end of the displacement to Spanish territory of the taxpayer occurs.

     When the taxpayer completes his transfer to Spanish territory without losing tax residency in Spain in that year, form 149 will be used to communicate the end of the transfer 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.

4. Communication of the option to the special regime.

   The corresponding section will be completed, as the main taxpayer (4A) or as a taxpayer associated with another main taxpayer (4B), both being incompatible with each other.

   4.A Main contributor. Displacement to Spanish territory as a result of:

   1. An employment contract:

      “Start of employment relationship with Spanish employer” (41), “Transfer ordered by employer with a transfer letter” (42) or “Transfer not ordered by employer of a teleworker” (43): An X will be entered depending on the reason for the transfer to Spanish territory as a result of an employment contract.

      “Employer Identification” (44), (45) and (46): You must state the “NIF” (box 44), “Surname or name or company name” (box 45) and, where applicable, “Name” (box 46) of the employer.

      Documentation :

      The communication of the main taxpayer option must be accompanied by the supporting documentation for registration with Social Security in Spain or the documentation that allows the maintenance of the Social Security legislation of origin or, in the event that registration with Social Security is not mandatory, supporting document of the start date of the activity, the residence authorization that corresponds, if applicable, and the following documentation, depending on the circumstance that motivates the move to Spanish territory as a result of an employment contract:

      1. When an employment relationship , ordinary or special, or statutory, is started with an employer in Spain , a supporting document issued by the employer stating the recognition of the employment or statutory relationship with the taxpayer, the start date of the activity that appears in the registration with Social Security in Spain, the workplace and its address, as well as the duration of the employment contract.

      2. In the case of a transfer ordered by your employer, a copy of the transfer letter from the employer , as well as a supporting document issued by the latter stating the start date 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, the work center and its address, as well as the duration of the transfer order.

      3. When, without being ordered by the employer , the work activity is carried out remotely through the exclusive use of computer, telematic and telecommunications means and systems, a supporting document issued by the employer stating the recognition of the employment relationship with the taxpayer, the start date of the activity stated in the Social Security registration in Spain or the documentation that allows, where appropriate, the maintenance of the Social Security legislation of origin, as well as the estimated duration of the work provision in Spain.

   2. Acquiring the status of administrator of an entity

      “Of an entity ” (47) or “ Of a patrimonial entity ” (48): An X will be entered as appropriate, in the case of displacement of the taxpayer due to the acquisition of the status of administrator of the entity.

      “Identification of the entity ” (49) and (50): You must indicate the “NIF” (box 49) and “Name or business name” (box 50) of the entity.

      Documentation :

      The communication of the main taxpayer option must be accompanied by the supporting documentation for registration with Social Security in Spain or the documentation that allows the maintenance of the Social Security legislation of origin or, in the event that registration with Social Security is not mandatory, supporting document of the start date of the activity, the residence authorization that corresponds, if applicable, and the following documentation:

      • supporting document issued by entity stating the date of acquisition of the status of administrator and, in the event that the entity is considered a patrimonial entity in the terms provided for in article 5.2 of Law 27/2014, on Corporate Tax, that the taxpayer's participation in the entity does not determine the status of related entity in the terms provided for in article 18 of the Corporate Tax Law.

   3. The performance of an economic activity qualified as an entrepreneurial activity, in accordance with the procedure described in article 70 of Law 14/2013, of September 27.

      An X will be marked in box 54 if the reason for moving to Spanish territory is to carry out an economic activity classified as entrepreneurial activity, in accordance with the procedure described in article 70 of Law 14/2013, of September 27, on support for entrepreneurs and their internationalization.

      Documentation :

      The communication of the main taxpayer option must be accompanied by the supporting documentation for registration with Social Security in Spain or the documentation that allows the maintenance of the Social Security legislation of origin or, in the event that registration with Social Security is not mandatory, supporting document of the start date of the activity, the residence authorization that corresponds, if applicable, and the following documentation:

      • a favorable report issued by the National Innovation Company, SME (ENISA ), which will be requested directly by the taxpayer to ENISA, through the General Directorate of Industry and Small and Medium-sized Enterprises, unless the residence authorization provided is the residence authorization for entrepreneurs (article 69 of Law 14/2013, of September 27, on support for entrepreneurs and their internationalization).

   4. The performance of an economic activity by a highly qualified professional who provides services to emerging companies within the meaning of article 3 of Law 28/2022, of December 21, on the promotion of the ecosystem of emerging companies.

      An X will be marked in box 55 if the reason for moving to Spanish territory is the performance of an economic activity by a highly qualified professional who provides services to emerging companies for the purposes of article 3 of Law 28/2022 of December 21 on the promotion of the emerging business ecosystem.

      “Identification of the emerging company ”, the “NIF” must be entered in box (57) and “Name or company name” (58) of the emerging company in question.

      Documentation :

      The communication of the main taxpayer option must be accompanied by the supporting documentation for registration with Social Security in Spain or the documentation that allows the maintenance of the Social Security legislation of origin or, in the event that registration with Social Security is not mandatory, supporting document of the start date of the activity, the residence authorization that corresponds, if applicable, and the following documentation:

      • supporting documentation of the status of highly qualified professional , unless the residence permit provided is that of a highly qualified professional for the purposes of article 71 of Law 14/2013, of September 27, on support for entrepreneurs and their internationalization, as well as accreditation of registration as an emerging company in the competent Commercial Registry or Cooperative Registry, unless there is a procedure for online verification of this circumstance and supporting document for the provision of services to said emerging company.

   5. Displacement as a result of carrying out training, research, development and innovation activities in Spain

      An X will be marked in box 56 if the reason for moving to Spanish territory is to carry out training, research, development and innovation activities for the purposes of article 72 of Law 14/2013, of September 27, on support for entrepreneurs and their internationalization.

      “Identification of the entity” , the “NIF” (59) and “Name or company name” (60) of the corresponding entity must be stated.

      Documentation :

      The communication of the main taxpayer option must be accompanied by the supporting documentation for registration with Social Security in Spain or the documentation that allows the maintenance of the Social Security legislation of origin or, in the event that registration with Social Security is not mandatory, supporting document of the start date of the activity, the residence authorization that corresponds, if applicable, and the following documentation:

      • supporting document for the performance of those activities referred to in article 113.2 of the RIRPF, unless the residence permit provided is for training, research, development and innovation mentioned in article 72 of the aforementioned Law 14/2013.

      In addition, in any case, the communication of the option must state:

      “Date of entry into Spanish territory” (51) : indicate the date of entry into Spanish territory.

      “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 or in the event that registration with Social Security is not mandatory, in the document justifying the date of commencement of the activity” (52) : Please indicate the start date.

      “Last country or territory of residence” (53) : The code of the last country or territory of tax residence of the taxpayer will be recorded, in accordance with the country codes listed.

      “Country of nationality” (67): The country of nationality will be recorded according to the corresponding country or territory code.

   4.B Taxpayer associated with another principal

   “Type of relationship”, will indicate the type of relationship that applies to the main taxpayer, being “Spouse”, box 61, “Parent without marital ties”, box 62, or “Son/daughter”, box 63, being incompatible with each other.

   In the case of children the date of birth of the child must be entered in “Date of birth” (64), and only in the case of a disability, check the “Disability” box (65).

   “Date of entry into Spanish territory “(66), the date of entry into Spanish territory of the associated taxpayer who communicates the option will be recorded.

   Documentation :

   The communication of the option to the special regime will be accompanied by the documentation that proves the link with the taxpayer to which is associated, which determines the right to the option to this special regime.

   The determination of the relationship of these taxpayers with the main taxpayer, as well as their age and disability status, will be made taking into account the situation existing at the time of exercising their option for the special regime.

   The disability situation will be deemed to be accredited when the corresponding certificate or resolution issued by the Institute of Migration and Social Services or the competent body of the Autonomous Communities referred to in article 72 of the RIRPF has been requested, even if said certificate or resolution had not been issued at the time of exercising the option. However, the application of the special regime will be conditional on the recognition of the disability situation.