Instructions to complete the communication
Personal Income Tax
Model 149 for communication of the option, resignation, exclusion and end of posting, of the special regime applicable to workers, professionals, entrepreneurs and investors posted 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, which approves model 151, as well as model 149 and modifies Order EHA/3316 /2010, of December 17, which approves self-assessment models 210, 211 and 213)
IMPORTANT:
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Taxpayers who wish to exercise the option of paying taxes under this special regime must be included in the Census of Taxpayers. Otherwise, they will previously request registration in said Census by submitting the corresponding census declaration.
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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 ” for the sending electronically via the Internet of the documentation that must accompany that communication (form 149). The registration number of the shipment of this documentation must appear in the corresponding form 149 of option for the regime.
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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.
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Applicable standards
The references to the Law and the Regulations on Personal Income Tax, contained in these instructions, are understood to be made to Law 35/2006, of November 28, on Personal Income Tax (IRPF). ) and partial modification of the laws on Corporate Taxes, on Non-Resident Income and on Wealth (BOE of November 29), and the Regulation of said Tax, approved by Royal Decree 439/2007, of November 30 March (BOE of March 31).
For its part, the references to the Law and the Regulations on Non-Resident Income Tax, contained in these instructions, are understood to be made to the consolidated text of the Law on Non-Resident Income Tax (IRNR), approved by Royal Legislative Decree 5/2004, of March 5 (BOE of March 12) and the Regulation of said Tax, approved by Royal Decree 1776/2004, of July 30 (BOE of August 5).
The completion instructions have been prepared taking into account the regulations in force since January 1, 2023 .
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General issues
Natural persons who acquire their tax residence in Spain as a result of their move to Spanish territory may choose to pay non-resident Income Tax, maintaining their status as taxpayers for the Personal Income Tax, when they comply. the following conditions:
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That they have not been residents in Spain during the five tax periods prior to the one in which their movement to Spanish territory occurs.
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That the displacement to Spanish territory occurs, either in the first year of application of the regime or in the previous year as a consequence of any of the following circumstances:
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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 have been met when an employment relationship, ordinary or special, different from the one previously indicated, or statutory, begins with an employer in Spain, or when the posting is ordered by the employer and there is a posting letter from the employer or when, without be ordered by the employer, the work activity is provided remotely, through the exclusive use of computer, telematic and telecommunications means and systems. In particular, this circumstance will be deemed to have been met in the case of employed workers who have the visa for international teleworking provided for in Law 14/2013, of September 27, on support for entrepreneurs and their internationalization.
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As a consequence of acquiring the status of administrator of an entity. In the event that the entity is considered a property entity in the terms provided for in article 5, section 2, of the Corporate Tax Law, the administrator may not have a participation 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.
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As a consequence of carrying out in Spain an economic activity classified as entrepreneurial activity in accordance with article 70 of Law 14/2013, of September 27, on support for entrepreneurs and their internationalization.
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As a consequence 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 that carries out training, research, development and innovation activities, receiving remuneration that together represents more than 40% of all business, professional and personal work performance.
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That they do 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 case of disability) and their 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, as long as they meet the following conditions:
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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 residence in Spain before the first tax period in which it is appropriate for them. of application of the special regime or, if it were later, the latter would not have ended.
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That they acquire their tax residence in Spain.
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That they meet the conditions referred to in letters a) and c) of the previous section.
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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 lower than the taxable base of the main taxpayer.
The taxpayer who chooses will be subject to real obligation in the Wealth Tax.
Taxpayers to whom this special regime applies will be required to submit declaration for the Personal Income Tax, in a special model ( model 151 ).
This special regime will apply during the tax period in which the taxpayer acquires tax residence in Spain, and during the following five tax periods . In the case of taxpayers associated with another principal, it will apply until the last tax period in which it is applicable to the main taxpayer.
For these purposes, the tax period in which residency is acquired will be considered the first calendar year in which, once the move has occurred, the stay in Spanish territory exceeds 183 days.
Regime accreditation: The Tax Administration, 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 business days following the presentation of the communication, an accreditation document in which It is noted that the taxpayer has opted for the application of this special regime.
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Forms of presentation of communication model 149
The presentation of the communication model 149 will be carried out electronically via the Internet through:
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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.
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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 ” for the sending electronically via the Internet of the documentation that must accompany that communication (form 149). The registration number of the shipment of this documentation must appear in the corresponding form 149 of option for the regime.
In other cases, when taxpayers accompany the communication with documentation, it will be submitted electronically through the Internet using the “Provide complementary documentation” option.
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Presentation deadline for model 149
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Communication of the option
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Transitional regime for displacements produced prior to the entry into force of Order HFP/1338/2023, of December 13, which approves model 151, as well as model 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 residence in Spain in the 2023 tax period, as a consequence of a trip carried out in Spanish territory in 2022 or 2023.
If the communication is presented by the main taxpayer , the communication of the option may be made within the longest of the following periods:
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Six months from the entry into force of the OM (12-16-2023).
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Six months from the date of start of activity that is recorded 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 it is not mandatory registration with Social Security, on the start date of the activity recorded in a supporting document.
In the event that the presentation was made by a associated taxpayer to another principal, the presentation may be made within the longest of the following deadlines:
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Six months from the entry into force of the OM (12-16-2023).
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Six months from the date of entry into Spanish territory of the associated taxpayer.
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Six months from the date of start of activity of the main taxpayer 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 was not mandatory on the start date of the activity, which is recorded in a supporting document.
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General Rule
In the event that the presentation is made by the main taxpayer , the communication of the option will be presented within a maximum period of six months from the start date of the activity recorded in the Social Security in Spain or in the documentation that allows, where appropriate, the maintenance of the Social Security legislation of origin.
If the presenter is a associated taxpayer , the presentation of the communication of the option may be made within the longest of the following deadlines:
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Six months from the date of entry of the associate into Spanish territory.
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Six months from the date of start of activity of the main taxpayer 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 was not mandatory on the start date of the activity, which is recorded in a supporting document.
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Communication of resignation to the special regime
The communication of the waiver of the application of this special regime will be presented during the months of November and December prior to the beginning of the calendar year in which the waiver must take effect.
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Communication of exclusion from the special regime
The communication of the exclusion will be presented within a period of one month from the failure to comply with the conditions that determined the application of the special regime.
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Communication of the end of the posting for the purposes of article 114.2.a) of the RIRPF
The communication will be presented within a period of one month after the taxpayer's move to Spanish territory has ended.
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Completion of the communication Model 149
Form 149 will be used to communicate to the Tax Administration the option for the special regime applicable to workers, professionals, entrepreneurs and investors displaced to Spanish territory, the waiver to 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 Regulation.
Whatever the cause of the communication, the fields “1. Taxpayer” and, if applicable, “2. Representative". Next, only the section that corresponds to the type of communication you intend to make will be completed.
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Taxpayer
Whatever the form of presentation of the communication, the taxpayer must have a Tax Identification Number (NIF) and be identified, prior to presentation, in the Census of Taxpayers. Otherwise, you will previously request registration in said Census by submitting the corresponding census declaration.
“NIF” (01) : The taxpayer's tax identification number will be entered.
“Surnames” (02) : The first surname and, where applicable, the second surname will be entered, in this same order.
“Name” (03) : the full name will be recorded.
“Phones, landline (04) and mobile (05)”: In order to expedite the resolution of incidents that may arise during the processing, enter the telephone numbers, landline and mobile, where you can be more easily reached during business days and hours.
“Main taxpayer” (06), “Taxpayer associated with another principal” (07): indicate whether you file your return as the main taxpayer or as a taxpayer associated with another main taxpayer, both boxes being incompatible with each other.
“Data of the main taxpayer, NIF (08), Surname (09), First Name (10) and supporting document number M149 of the main taxpayer (11): Enter the data of the main taxpayer if you have checked box 07 indicating that it is a communication presented by a taxpayer associated with another main taxpayer.
- Representative of the taxpayer or address for the purpose of notifications
If the taxpayer has appointed a representative before the Tax Administration, domiciled in Spanish territory, in relation to their obligations for this tax it will be stated in this section.
In the absence of a representative, if the taxpayer has an address in Spanish territory, he or she may communicate it in this section for the purpose of notifications.
“NIF” (21) : The tax identification number of the representative will be entered.
“Surname or name or company name” (22) : For natural persons, the first surname and, where applicable, the second surname will be entered, in this same order. For legal persons and entities, the company name or full name of the entity will be entered, without anagrams.
“Name” (23) : For natural persons, the full name will be entered.
“Representative” (24): Box (24) will be marked with an X if it is a representative of the taxpayer.
“Address” : The appropriate address data will be completed, taking into account the particular indications 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, rambla, etc.
(c). Type of numbering : Indicate the type of numbering that applies: number (NUM), kilometer (KM), without number (S/N), etc.
(d). House number : Identification number of the house or, where applicable, kilometer point.
(e). Number qualifier : If applicable, enter the information that completes the house number (BIS, duplicate -DUP. -, modern -MOD. -, old -ANT. -, etc.) or the point kilometer (meters).
(k). Complementary data of the address : If applicable, additional data that is necessary for the complete identification of the address will be recorded (for example: Urbanización El Alcotán, Edificio La Peñota, Residencial El Valle, Polígono Miralcampo, etc. ).
(l). Town/Town : Enter in this box the name of the town or town in which 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 incidents that may arise during the processing, enter in boxes (o) and (p) the telephone numbers, landline and mobile, in those that can be most easily located during business days and hours.
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Cause of communication
The reason for submitting the communication will be marked with an X as appropriate, with incompatible with each other, as follows:
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“Option for the regime” (31) and “Documentation registration number” (32): It will be marked the option for this special regime, a submission that must be made before submitting form 149 by accessing the specific procedure “Provide necessary documentation to opt for the special regime”.
The remaining data relating 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.
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.
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“Resignation from the regime” (33): It will be marked with an X if the cause of communication is the renunciation of the special regime. In the case of workers, the sealed copy of the communication of data to the withholder provided for in article 88 of the Personal Income Tax Regulations will be attached to the communication of the resignation .
Taxpayers who renounce this special regime will not be able to opt for its application again.
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“Exclusion from the regime” (34), “Date of non-compliance with conditions” (35) and “Cause of exclusion” (36): It will be marked with an box 36 the reason for its exclusion.
Taxpayers associated with another principal 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 main taxpayer is waived or excluded from the special regime. When the main taxpayer has communicated his resignation or exclusion, it will not be necessary for the taxpayers associated with him to communicate their exclusion from the regime to the Tax Administration.
Taxpayers excluded from this special regime will not be able to opt for its application again.
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“End of displacement for the purposes of article 114.2.a) RIRPF” (37) and “Date on which the end of the displacement occurred” (38): It will be marked with an
When the taxpayer completes his move to Spanish territory without losing tax residence in Spain in said year, form 149 will be used to communicate the completion of the move so that the income derived from the tax regime is not considered obtained during the application of the special regime. an activity carried out after the date of presentation of the communication.
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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 taxpayer. Displacement to Spanish territory as a consequence of:
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An employment contract:
“Start of the employment relationship with a Spanish employer” (41), “Displacement ordered by the employer with a transfer letter” (42) or “Displacement not ordered by the employer of a teleworker” (43): An X will be entered depending on the cause of the displacement to Spanish territory as a result of an employment contract.
“Employer identification” (44), (45) and (46): must include the “NIF” (box 44), “Surname or name or company name” (box 45) and, where applicable, “Name” (box 46) of the employer.
Documentation :
To the communication of the main taxpayer's option, the documentation justifying registration with Social Security in Spain will be attached or the documentation that allows the maintenance of the Social Security legislation of origin or, in If registration with Social Security is not mandatory, document justifying the start date of the activity, the residence authorization that corresponds, if applicable, and the following documentation, depending on the circumstance that motivates the movement to Spanish territory as a consequence of an employment contract:
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When begins an employment relationship , ordinary or special, or statutory with an employer in Spain , a document justification issued by the employer in which the recognition of the employment or statutory relationship with the taxpayer is expressed, the start date of the activity recorded in the Social Security registration in Spain, the workplace and its address, as well as the duration of the employment contract.
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When it is a transfer ordered by your employer, copy of the transfer letter from the employer , as well as a supporting document issued by this that expresses the start date of the activity that appears in the registration with the Social Security in Spain or in the documentation that allows, where appropriate. case, the maintenance of the Social Security legislation of origin, the workplace and its address, as well as the duration of the transfer order.
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When, without being ordered by the employer , the work activity is provided remotely through the exclusive use of computer, telematic and telecommunications means and systems , a supporting document issued by the employer in which the recognition of the employment relationship with the taxpayer is expressed, the date of start of activity that appears 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 employment benefit in Spain.
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The acquisition of the status of administrator of an entity
“Of an entity ” (47) or “ Of a heritage 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 entity ” (49) and (50): must include the “NIF” (box 49) and “Name or company name” (box 50) of the entity.
Documentation :
To the communication of the main taxpayer's option, 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, a document justifying the start date of the activity, the residence authorization that corresponds , if applicable, and the following documentation:
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supporting document issued by the entity in which the date of acquisition of the status of administrator is expressed and, in the event that the entity is considered a patrimonial entity in the terms provided 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 a related entity in the terms provided for in Article 18 of the Corporate Tax Law.
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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 September 27, to support entrepreneurs and their internationalization.
Documentation :
To the communication of the main taxpayer's option, 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, a document justifying the start date of the activity, the residence authorization that corresponds , if applicable, and the following documentation:
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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 Enterprises, unless the residence authorization provided is the residence for entrepreneurs (article 69 of Law 14/2013, of September 27, on support for entrepreneurs and their internationalization).
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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 startup ecosystem.
It will be marked with an 28/2022 of December 21 to promote the ecosystem of emerging companies.
“Identification of the emerging company ”, the “NIF” must be recorded in box (57) and “Name or company name” (58) of the emerging company in question.
Documentation :
To the communication of the main taxpayer's option, 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, a document justifying the start date of the activity, the residence authorization that corresponds , if applicable, and the following documentation:
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documentation supporting the status of highly qualified professional , unless the residence authorization provided is that of 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 the accreditation of registration as an emerging company in the competent Commercial Registry or Registry of Cooperatives, unless there is a procedure for online verification of that circumstance and document justifying the provision of services to said emerging company.
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Displacement as a consequence of carrying out training, research, development and innovation activities in Spain
It will be marked with an September, to support 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 :
To the communication of the main taxpayer's option, 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, a document justifying the start date of the activity, the residence authorization that corresponds , if applicable, and the following documentation:
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document justifying the performance of those activities referred to in article 113.2 of the RIRPF, unless the residence authorization provided be that of training, research, development and innovation cited in article 72 of the aforementioned Law 14/2013.
Furthermore, in any case, you must state in the communication of the option:
“Date of entry into Spanish territory” (51) : indicate the date of entry into Spanish territory.
“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 or If registration with Social Security was not mandatory, in the document justifying the start date of the activity” (52) : 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 entered, according to the country codes that are related.
“Country of nationality” (67): The country of nationality will be recorded according to the corresponding country or territory code.
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4.B Taxpayer associated with another principal
“Type of relationship”, the type of relationship that applies to the main taxpayer will be indicated, being “Spouse”, box 61, “Parent without marital ties”, box 62, or “Child /a”, 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 event that there is 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 :
To the communication of the option to the special regime, the documentation will be attached that proves the connection with the taxpayer with whom they are 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 carried out 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 has 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.
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