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Instructions for completion of the 2023 and subsequent years

Personal Income Tax

Model 151 Special regime applicable to workers, professionals, entrepreneurs and investors transferred to Spanish territory

Important: All monetary amounts requested must be expressed in euros, indicating the whole number on the left side of the corresponding boxes and the decimal part on the right side, which must consist of two digits in all cases.

  • 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 28 November, on Personal Income Tax (IRPF) and the partial amendment of the laws on Corporate Tax, Non-Resident Income Tax and Wealth Tax (BOE of 29 November), and to the Regulations of said Tax, approved by Royal Decree 439/2007, of 30 March (BOE of 31 March).

    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 completing it have been prepared taking into account the regulations in force since January 1, 2023.

  • Obligation to report

    Taxpayers of personal income tax to whom the special regime applicable to workers, professionals, entrepreneurs and investors relocated to Spanish territory provided for in article 93 of the Personal Income Tax Law applies are required to submit and sign this declaration.

    Individuals who acquire tax residency in Spain as a result of moving to Spanish territory may choose to pay taxes under the IRNR, while maintaining their status as personal income tax taxpayers, provided the following conditions are met:

    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 displacement to Spanish territory takes place. 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 result of carrying out in Spain an economic activity qualified as an entrepreneurial activity in accordance with the procedure described in article 70 of Law 14/2013 of September 27.

      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 all business, professional and personal work income. The manner of accrediting the status of highly qualified professional will be determined by regulation, as well as the determination of the requirements to classify the activities as training, research, development and innovation.

    3. That he 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 sections 3 and 4 of letter b).

      In addition, the possibility of benefiting from the special regime is established for the spouse of the taxpayer referred to in the previous section and his or her children, under twenty-five years of age or whatever their age in the case of disability, or in the event of non-existence of a marital bond, the parent of these, provided that the following conditions are met:

      1. That they travel to Spanish territory with the taxpayer referred to in the previous section or at a later time, provided that the first tax period in which the special regime applies to the taxpayer 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 taxpayer referred to in the previous section.

  • Forms of filing

    The submission must be made electronically via the Internet using any of the systems established for electronic submission via the Internet (DNI-e, another electronic certificate accepted by the Tax Agency or Cl@ve PIN).

  • Content of the regime

    The application of this special regime will involve the determination of the personal income tax debt in accordance with the rules established in the IRNR Law, for income obtained without the mediation of a permanent establishment with the following specialties:

    1. The provisions of Articles 5, 6, 8, 9, 10, 11 and 14 of Chapter I of the IRNR Law shall not apply. However, income from work in kind referred to in letter a) of article 14.1 of the IRNR Law will be exempt.

    2. All income from economic activities classified as entrepreneurial activity or income from work obtained by the taxpayer during the application of the special regime will be deemed to have been obtained in Spanish territory.

      Income derived from an activity carried out prior to the date of movement to Spanish territory or after the communication provided for in article 119.5 of the Personal Income Tax Regulations will not be deemed to have been obtained during the application of the special regime, without prejudice to its taxation when the aforementioned income is deemed to have been obtained in Spanish territory in accordance with the provisions of the Personal Income Tax Law.

    3. For the purposes of settling the tax, the income obtained by the taxpayer in Spanish territory during the calendar year will be taxed cumulatively, without any compensation being possible between them.

    4. The taxable base will be made up of all the income referred to in letter c) above, distinguishing between the income referred to in article 25.1. f) of the IRNR Law(1), and the rest of the income.

    5. To determine the full quota:

      1. The taxable base, except for the part thereof corresponding to the income referred to in article 25.1.f) of the IRNR Law, will be subject to the rates indicated in the following scale:

        General taxable base - Up to euros

        Applicable rate (%)

        Up to 600,000 euros

        24

        From 600,000.01 euros onwards

        47

      2. The rates indicated in the following scale will be applied to the part of the taxable base corresponding to the income referred to in article 25.1.f) of the IRNR Law:

        Savings taxable base - Up to euros

        Full fee - Euros

        Remaining taxable savings base - Up to euros

        Applicable Type - Percentage

        0

        0

        6,000

        19

        6,000.00

        1,140

        44,000

        21

        50,000.00

        10.138

        150,000

        23

        200,000.00

        44,880

        100,000

        27

        300,000.00

        71,880

        From there on

        28

    6. The differential rate will be the result of reducing the full tax rate by:

      1. The deductions in the quota referred to in article 26 of the IRNR Law:

        • Amounts corresponding to deductions for donations under the terms provided for in the Personal Income Tax Law.

        • Withholdings and payments on account that have been made on the taxpayer's income.

        • Fees paid on account of IRNR.

      2. The deduction for international double taxation referred to in article 80 of the Personal Income Tax Law applicable to income from work and economic activities classified as entrepreneurial activity obtained abroad, with a limit of 30 percent of the part of the full rate corresponding to all of said income obtained in that tax period. For these purposes, to calculate the average effective tax rate, the full amount and the taxable base must be taken into account, excluding, in both cases, the part of the same corresponding to the income referred to in article 25.1 f) of the IRNR Law.

    Withholdings and payments on account for tax payments will be made in accordance with the IRNR regulations for income obtained without the mediation of a permanent establishment.

    Notwithstanding the foregoing, in the case of income from economic activities, only income from activities classified as professional will be subject to withholding or payment on account.

    However, the percentage of withholding or payment on account of work income will be 24 percent. When the remuneration paid by the same payer of employment income during the calendar year exceeds 600,000 euros, the withholding percentage applicable to the excess will be 47 percent.

    When the circumstances provided for in article 76.2.a) of the Personal Income Tax Regulations occur, resident entities or permanent establishments in which taxpayers provide services will be required to withhold tax in relation to the income they obtain in Spanish territory.

    Compliance with the formal obligations set out in article 108 of the Personal Income Tax Regulations, for withholdings and payments on account, will be carried out using the declaration forms provided for the IRNR for income obtained without the mediation of a permanent establishment.

    In the case of income from economic activities subject to withholding or payment on account, the applicable withholding rate must be indicated on invoices issued during the application of this special tax regime.

    The provisions of article 25.2 of the IRNR Law will apply to transfers of real estate located in Spanish territory made by personal income tax payers who choose to apply this special regime.

    Taxpayers who obtain income from economic activities must comply with the formal obligations provided for in Article 6 of the IRNR Regulations.

  • Duration and exercise of the option

    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, or, in the case of taxpayers referred to in section 3 of article 93 of the Tax Law, until the last tax period in which it is applicable to the taxpayer referred to in section 1 of article 93 of the Tax Law, without prejudice to the provisions of articles 117 and 118 of the Personal Income Tax Regulations relating to the waiver and exclusion of the regime.

    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.

    The exercise of the option to pay taxes under this special regime must be carried out through an individual communication from each taxpayer to the Tax Administration:

    1. In the case of the taxpayer referred to in section 1 of article 93 of the Tax Law, within a 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 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.

    2. In the case of taxpayers referred to in section 3 of article 93 of the Tax Law, within a maximum period of six months from the date of their entry into Spanish territory or within the period provided for in letter a) above for the taxpayer referred to in section 1 of article 93 of the Tax Law, if older.

    The determination of the relationship of these taxpayers with the taxpayer referred to in the aforementioned section 1 of article 93 of the Tax Law, 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 option will be exercised by submitting form 149.

    Taxpayers who have opted for the special procedure to determine the withholdings or payments on account of employment income provided for in article 89.B) of the Personal Income Tax Regulations will not be able to exercise this option.

    Transitional regime for movements made prior to the entry into force of 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 (hereinafter OM) (Sole Transitional Provision OM) for taxpayers who acquire their tax residency in Spain in the 2023 tax period, as a result of a movement made in 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.

  • 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, using form 149.

  • Communication of exclusion from the special regime

    Taxpayers who have opted to apply the special regime and who, after exercising the option, fail to comply with any of the conditions determining its application will be excluded from said regime. The exclusion will take effect in the tax period in which the non-compliance occurs.

    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, using form 149.

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

    When the taxpayer completes his/her transfer to Spanish territory without losing his/her tax residency in Spain in said fiscal year, for the purposes of the provisions of article 114.2.a) of the RIRPF, he/she must communicate said circumstance within one month from the completion of the taxpayer's transfer to Spanish territory, using form 149.

Page 1. Identification data, personal data, requests and options

  • Exercise [1]

    Please indicate the year to which the declaration corresponds.

  • Taxpayer 

    Regardless of the form of submission, the taxpayer must have a Tax Identification Number (NIF) and be identified, prior to submission, in the Census of Taxpayers.

    “NIF” [2] : The tax identification number (NIF) assigned in Spain must be entered in this box.

    “Last Name and First Name” [3] : The first surname and, where applicable, the second surname will be recorded in this same order followed by the full name.

    “Sex” [4] : The gender of the taxpayer must be indicated, indicating an H if the taxpayer is male and an M if the taxpayer is female.

    “Date of birth” [5] : Enter the complete date (day, month and year) of birth.

    "Condition": Box [6] will be marked with an X if the filer of the declaration is the “principal taxpayer” or box [7] if it is a “taxpayer associated with another principal”

    “Type of link”: Box [8] will be marked with an X if it is the taxpayer's spouse, box [9] if it is a parent without a marital bond or box [10] if it is the taxpayer's son/daughter.

    “Principal taxpayer data”: In the event that the presentation is made by a taxpayer associated with another principal taxpayer, in this case the NIF [11] as well as the Surname and First Name [12] of the principal taxpayer must be indicated.

    Change of address [13] : If you have changed your address and have not reported it in Form 030, you must check the “Change of address” box.

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

    Box [26] . 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.

    Box [27]: Name of the public thoroughfare

    Enter the full name corresponding to the name of the public road.

    Box [28] . Type of numbering.

    Please indicate the type of numbering that applies: number (NUM), kilometer (KM), no number (S/N), etc.

    Box [29] . House number.

    House identification number or, where applicable, kilometer point.

    Box [30] . Number qualifier.

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

    Box [36] . Supplementary data.

    If applicable, any additional data necessary for the complete identification of the address will be recorded (for example: El Alcotán Urbanization, La Peñota Building, El Valle Residential, Miralcampo Industrial Estate, etc.).

    Box [37] . Locality/Population.

    Enter in this box the name of the town or village where the address is located, when it is different from the Municipality.

    Box [38] Postal Code

    Please enter the postal code of your town/city

    Box [39] Name of the Municipality

    Enter the full name corresponding to your municipality or locality.

    Box [40] Province

    Please indicate the province corresponding to your municipality or town.

    Casillas [41] and [42] . Telephones, landline and mobile.

    In order to expedite the resolution of any incidents that may arise during the processing of the declaration, please enter in boxes 60 and 61 the telephone numbers, landline and mobile, where you can be most easily reached during working days and hours.

    Boxes [43-52] . Address located abroad

    If your address is located abroad, you must enter Address [43], Additional Address Information, Town/City [45], Email [46], Postal Code [47], Province/Region/State [48], Country [49], Country Code [50], Landline Telephone [51] and Mobile Telephone [52].

    Additional information about the home where you currently reside (boxes [14] to [17]):

    Ownership : The ownership code of the property that constitutes the taxpayer's current address must be stated:

    1. Property

    2. Usufruct

    3. Lease

    4. Another situation. Housing in which one resides without holding any legal title to it or with a title different from the above. This is the case, for example, of housing provided to the taxpayer by the company or entity for which he or she works.

    Participation percentage, in case of ownership or usufruct : The percentage of participation to be recorded will be expressed with two decimal places.

    Situation : The appropriate code will be entered depending on the situation:

    1. Property with cadastral reference located in Spain, except in the Basque Country or Navarre.

    2. Property with cadastral reference located in the Basque Country or Navarre.

    3. Property without cadastral reference.

    Cadastral reference : If the location code is 1 or 2, the property's cadastral reference must be stated. This information appears on the Property Tax (IBI) receipt. The cadastral reference can also be obtained from the electronic headquarters of the General Directorate of Cadastre, at the address "http://www.sedecatastro.gob.es", or by calling the Cadastre Hotline (telephone: 902 37 36 35).

  • Representative

    If a representative has been appointed before the Tax Administration, the data relating to the same will be entered in this space.

    “NIF” [18]: The NIF of the Taxpayer's Representative will be recorded

    “Last name and first name or company name or denomination” [19]: The Full Name and Surname or, where applicable, the Business Name or Name of the representative entity must be indicated.

    The heirs or legatees will act as representatives of the deceased declarants.

    You can consult the meaning of certain boxes in the instructions for the "Taxpayer" "Address" section.

  • Community or Autonomous City of residence in the fiscal year

    Box [20] . The numerical code indicating the Autonomous Community or City with Statute of Autonomy in which the taxpayer had his habitual residence in the year to which the declaration refers must be indicated in this box. (2), according to the following relationship:

    Community or Autonomous City of residence in the fiscal year Password
    Andalucía 01
    Aragon 02
    Principality of Asturias 03
    Balearic Islands 04
    Canary Islands 05
    Cantabria 06
    Castilla-La Mancha 07
    Castilla y León 08
    Catalonia 09
    Extremadura 10
    Galicia 11
    Madrid 12
    Murcia Region 13
    La Rioja 16
    Valencian Community 17
    Ciudad de Ceuta 18
    City of Melilla 19

    If during the year the taxpayer had his habitual residence in the territory of more than one Autonomous Community or City, the code corresponding to the one in which he had resided the greatest number of days during said year will be recorded.

  • Tax allocation to the Catholic Church. Allocation amounts for social purposes

    In relation to the tax allocation of personal income tax for the indicated year, the taxpayer may choose between the alternatives included in these two sections of the declaration, with the option of choosing only one of them, both or none.

    Box [21] . If you mark this box with an "X", a percentage (0.7%) of the full fee will be allocated to the financial support of the Catholic Church.

    Box [22] . If you mark this box with an "X", a percentage (0.7%) of the full fee will be allocated to social purposes: Non-Governmental Organizations (NGOs) for Social Action and Development Cooperation for the implementation of social programs.

    The two boxes . If you check both boxes, that percentage (0.7%) of the full quota will be allocated to the financial support of the Catholic Church and, in addition, that same percentage (0.7%) to social purposes.

    No box . If neither of the two boxes is checked, the allocation will be charged to the General State Budget for social purposes.

  • Supplementary tax return

    As a general rule, if the taxpayer notices errors or omissions in his or her declaration, once it has been submitted, which have led to the realization of a lower payment than that which legally corresponded, or to the obtaining of a higher refund than that which was due, he or she must regularize his or her tax situation by submitting a complementary declaration-settlement to the one originally submitted.

    In accordance with the provisions of article 122.2 of Law 58/2003, of December 17, General Tax Law, a supplementary self-assessment may also be submitted to request a refund lower than the self-assessed amount.

    The supplementary declaration shall include all the data that must be reflected therein, incorporating, together with those correctly recorded in the declaration originally submitted, those that must be subject to new inclusion or modification.

    In any case, the supplementary declarations must be made on the official forms corresponding to the year being regularised.

    Box [23] . This form will be used to file a supplementary declaration for another previous declaration for the same fiscal year indicated. In such case, you must mark box 12 with an "X", unless it concerns supplementary declarations referred to in box 13 of this same section, in which case only an "X" will be entered in that box.

    Attention: With the sole exception of the case referred to in box 13, in the supplementary declarations, box 41 or 42 of the declaration must be completed until the amount in box 43 is determined.

    Box [24]. Box 24 will be marked with an "X" when it concerns supplementary declarations in which the following circumstances apply:

    1. That the result of the original declaration was an amount to be returned.

    2. That the result of the declaration that appears in box 43 is a refund amount lower than that resulting from the original declaration.

    3. That, at the time of filing the supplementary declaration, the tax authorities have not yet made the refund requested in the original declaration nor have they carried out a provisional liquidation modifying the result of the same.

    Attention: In the supplementary declarations in which these circumstances occur, boxes 41 and 42 will not be completed.

    Box [25]. The supporting document number of the previous declaration must be indicated in box 25 if it is a supplementary declaration indicated in accordance with the previous boxes.

Page 2. A 1 . Imputed returns and income to be included in the general taxable base

Heading A 1 will be used to declare all types of positive income (except income recorded in headings A 2 and B) and imputed income from real estate.

  • Completion rules

    For the purposes of determining the total return, group together in the same section the positive returns that have the same "income type key" and the same "nature". The order in which the sections are completed will be in descending order (from highest to lowest amount).

    Type of income [01] : Please indicate the appropriate key from those listed in the attached information sheet.

    Nature [02] : The code that corresponds to the nature of the income, whether monetary or in kind, will be entered as follows:

    • D . Monetary income

    • E . Income in kind

    Note: In the case of imputed income from real estate, this box will not be completed.

    Payments in kind:

    • Rating [03] : This box shall contain the sum of the valuations that, in accordance with the tax regulations, correspond to the income received in kind by the taxpayer in the fiscal year.

    • Income on account [04] : This box shall contain the amount of payments on account made by the paying persons or entities in relation to the benefits in kind received. 

    • Income on account passed on [05] : This box shall state, where applicable, the amount of the payments on account made that the person or entity paying the benefits in kind has passed on to the taxpayer.

    Gross income / Imputed real estate income [06]: The taxable base corresponding to the positive return will be recorded, determined in accordance with the provisions of article 24 of the IRNR Law. It can never be negative.

    In the case of remuneration in kind , in box [6] the sum of the amounts reflected in boxes [3] and [4] must be entered, less the amount that, where applicable, was entered in box [5].

    Withholding or income on account [07] : Any withholdings that have actually been made and other payments on account made shall be recorded.

    Payer : In the case of work income, the details of the payer of the same must be entered (NIF, Natural or Legal Person and Surnames and Name or Company Name)

    Additional data on work performance : This section must only be completed if all or part of the work income has been obtained and taxed abroad.

    • Gross income obtained and taxed abroad [08] : The amount corresponding to the total income obtained and taxed abroad must be entered in this box.

    • Tax paid abroad [09] : This box will indicate the actual amount paid abroad for a tax of an identical or similar nature to personal income tax or non-personal income tax as a result of obtaining said income.

    Additional data on income from real estate : When the declared income is derived from real estate, the following data must be recorded:

    • Property [10] : The percentage of participation in the full ownership of the property will be indicated, with two decimal places, determined in accordance with the rules on legal ownership that are applicable in each case. In the case of bare ownership of the property, you will not have to indicate the percentage of ownership corresponding to the bare ownership.

    • Usufruct [11] : The percentage of participation in the usufruct of the property will be indicated, with two decimal places, determined in accordance with the rules on legal ownership that are applicable in each case.

    • Origin [12] : The corresponding key will be entered depending on the origin:

      1. 1: Urban

      2. 2: Rustic

    • Situation [13] : The code that corresponds to the situation will be entered:

      1. 1: Property with cadastral reference located in Spain, except in the Basque Country or Navarra

      2. 2: Property with cadastral reference located in the Basque Country or Navarre

      3. 3: Property without cadastral reference

    • Cadastral reference [14] : This information appears on the Property Tax (IBI) receipt. It can also be obtained from the electronic headquarters of the General Directorate of Cadastre, at the address http://www.sedecatastro.gob.es , or by calling the Cadastre Hotline (telephone: 902 373 635 ).

      Note: If the number of sections provided for in section A 1 is insufficient, group the rest of the income or imputed income from real estate and, where applicable, the corresponding payment on account in the last section provided for this purpose.

    A ##22##. Total gross income/Imputed real estate income [15]: The sum of the amounts entered in box [6] of each of the completed sections of section A 1 will be entered in this box.

    A ##22##. Total withholdings or payments on account [16] : The sum of the amounts entered in box [7] of each of the completed sections of section A 1 will be entered in this box. 

Page 4. A 2 . Income to be included in the savings taxable base (article 25.1.f TRLIRNR)

Heading A 2 will be used exclusively to declare positive returns corresponding to dividends and other returns derived from participation in the equity of an entity and interest and other returns obtained from the transfer of equity to third parties.

  • Completion rules

    A los efectos de determinar el rendimiento íntegro, agrupe en un mismo apartado los rendimientos positivos en los que coincida la misma "clave de tipo de renta" y misma "naturaleza". El orden de cumplimentación de los apartados se realizará de forma decreciente (de mayor a menor importe).

    Tipo de renta [01]: Indique la clave que corresponda de entre las enumeradas en la hoja informativa adjunta.

    Naturaleza [02]: Se consignará la clave que corresponda en función de la naturaleza, dineraria o en especie, de la renta, según lo siguiente:

    • D. Renta dineraria

    • E. Renta en especie

    Atención: En el caso de rentas imputadas de bienes inmuebles no se cumplimentará esta casilla.

    Retribuciones en especie:

    • Valoración [03]: Se consignará en esta casilla la suma de las valoraciones que, de conformidad con las normas del impuesto, correspondan a los rendimientos percibidos en especie por el contribuyente en el ejercicio.

    • Ingresos a cuenta [04]: Se hará constar en esta casilla el importe de los ingresos a cuenta efectuados por las personas o entidades pagadoras en relación con los rendimientos en especie percibidos. 

    • Ingresos a cuenta repercutidos [05]: En esta casilla se hará constar, en su caso, el importe de los ingresos a cuenta efectuados que la persona o entidad pagadora de los rendimientos en especie le hubiera repercutido al contribuyente.

    Rendimiento íntegro / Renta inmobiliaria imputada [06]: Se consignará la base liquidable correspondiente al rendimiento positivo, determinada de acuerdo a lo previsto en el artículo 24 de la Ley del IRNR. Nunca podrá ser negativo.

    En el caso de retribuciones en especie, en la casilla [06] deberá consignarse la suma de los importes reflejados en las casillas [03] y [04] menos el importe que, en su caso, se hubiera consignado en la casilla [05].

    Retención o ingresos a cuenta [07]: Se harán constar las retenciones que hayan sido efectivamente practicadas y otros pagos a cuenta efectuados.

    Importante: Si el número de apartados previsto en el epígrafe A1 resulta insuficiente agrupe el resto de rendimientos o rentas imputadas de bienes inmuebles y, en su caso, el pago a cuenta correspondiente en el último apartado previsto a tal efecto.

    A2. Total rendimientos íntegros [08]: Se hará constar en esta casilla la suma de los importes consignados en la casilla [06] de cada uno de los apartados cumplimentados del epígrafe A2.

    A2. Total retenciones o ingresos a cuenta [09]: Se hará constar en esta casilla la suma de los importes consignados en la casilla [07] de cada uno de los apartados cumplimentados del epígrafe A2.

Page 5. B. Income from economic activities (article 24.2 TRLIRNR)

Section B will be used to declare income from economic activities.

A different section will be completed for each activity carried out.

According to article 24. 2 of the IRNR Law and article 5 of the IRNR Regulations only allow deductions for personnel expenses, for the provision of materials incorporated into the works or jobs and for supplies.

In the event of obtaining negative net returns, compensation is not permitted (article 93.2.c) Personal Income Tax Law).

  • Completion rules

    Type of income [01] : Please indicate the income type code that corresponds to the economic activity carried out from among those listed in the attached information sheet.

    Activity :

    • Activity code and type [10] : Please indicate the code and type of activity from among those listed in the attached information sheet.

    • Group or heading of IAE [11] : Enter the group or heading of the Economic Activities Tax corresponding to your activity.

    Gross income [02] : The amount of total income will be indicated. In the case of income in kind, the income on account not passed on to the taxpayer will be added to the corresponding valuation, in accordance with the tax regulations. 

    Personnel expenses [03] : The amount of salaries, wages and social security contributions of personnel posted to Spain or hired in Spanish territory, directly employed in the development of economic activities or operations, shall be recorded, provided that the payment of the applicable tax or the payments on account corresponding to the employment income paid is duly justified or guaranteed.

    Procurement costs for materials and supplies [04] : The amount will be recorded as follows: carried out that the person or entity paying the benefits in kind would have passed on to the taxpayer. 

    1. Provision of materials for their final incorporation into works or jobs carried out in Spanish territory. When the materials have not been acquired in Spanish territory, they will be deductible for the amount declared for the purposes of the liquidation of customs duties or Value Added Tax.

    2. Supplies consumed in Spanish territory for the development of economic activities or operations. For these purposes, only supplies that do not have the quality of being storable will be considered supplies.

    The items referred to in paragraphs 1) and 2) above will be deductible from income only when the invoices or equivalent documents justifying the reality of the expense have been issued with the formal requirements demanded by the regulations governing invoicing obligations.

    Net performance: [02] - [03] - [04] If the net performance is positive, box [05] is filled in, and if it is negative, box [07] is filled in.

    Note: Positive net returns cannot be offset against negative net returns.

    Withholding or Payment on account [06]: The withholdings that have actually been made and other payments on account made on income will be recorded.

    Additional data

    This section is only completed if all or part of the income from the entrepreneurial economic activity (key 1 of box [10]) has been obtained and taxed abroad.

    • Gross income obtained and taxed abroad [12] Enter the amount of gross income from entrepreneurial economic activity obtained and taxed abroad for your economic activity

    • Tax paid abroad [13] Indicate the amount of tax paid abroad due to your entrepreneurial economic activity.

    Note: If the number of sections provided for in section B is insufficient, group the remaining net income (positive or negative) without offsetting each other and the corresponding payment on account in the last section provided for this purpose.

    B. Total positive net returns [08] : The sum of the amounts entered in box [05] of each of the completed sections of section B shall be entered in this box.

    B. Total withholdings or payments on account [09] : The sum of the amounts entered in box [6] of each of the completed sections of section B must be entered in this box.

Page 7. C. Earnings subject to withholding or payment on account arising from transfers or reimbursements of shares or interests in companies and investment funds

Section C will be used exclusively to declare profits subject to withholding or payment on account arising from transfers or reimbursements of shares or interests in companies and investment funds.

  • Completion rules

    For the purposes of determining the capital gain, you must complete a separate section for the gains from each of the collective investment institutions involved. The order in which the sections are completed will be in descending order (from highest to lowest amount).

    Type of income [01] :  Please indicate the appropriate key from those listed in the attached information sheet.

    NIF of the Company or Investment Fund [53] : The tax identification number (NIF) of each of the Collective Investment Institutions from whose shares or interests the capital gains that must be included in this section of the declaration are derived must be entered in this box.

    Capital gain [02] : It can never be negative.

    Attention: It is not possible to offset gains against losses from the same or different collective investment institutions. 

    For each of the Investment Companies or Funds, the amount of the profits resulting from the set of operations of transfer or reimbursement of shares or participations carried out by the taxpayer in the fiscal year, determined in accordance with the IRNR regulations, will be entered in box [02]. Where applicable, the profits will be reduced in accordance with the provisions of the ninth transitional provision of the Personal Income Tax Law (See instructions for completing box 05 "Capital gain" of Section E 2 ).

    Withholding or Income on account [03] : Any withholdings that have actually been made and other payments on account made shall be recorded.

    Important:  If the number of sections provided for in section C is insufficient, group the remaining profits and the corresponding payment on account in the last section provided for this purpose. 

    C. Total capital gains [04] : The sum of the amounts entered in box [02] of each of the completed sections of heading C shall be entered in this box.

    C. Total withholdings or payments on account [05] : The sum of the amounts entered in box [03] of each of the completed sections of heading C shall be entered in this box.

Page 8. D. Gains from transfers of real estate

Heading D will be used to declare gains derived from transfers of real estate. In the case of losses, this section must also be used if you wish to reduce the net quota (box [30] of section G) with the withholding or payment on account that has been made. However, losses cannot be compensated.

  • Completion rules

    For the purposes of determining the capital gain, you must complete a separate section for each property transferred. The order in which the sections are completed will be in descending order (from highest to lowest amount).

    Type of income [01] :  Enter code 16 from among those listed in the attached information sheet, unless an exemption for reinvestment in a primary residence applies, in which case code 21 must be entered.

    Proof number of model 211 [54] : The number that appears pre-printed on the copy of model 211 will be transcribed, on the upper right side, which the purchaser must deliver to the non-resident transferor.

    Transmission value [02] : The actual amount for which the transfer was made will be recorded, less the expenses and taxes inherent to the transfer that were paid by the transferor.

    Acquisition value [03] : The value for which the real estate object of the transfer was acquired will be taken, to which will be added the expenses and taxes inherent to the acquisition, excluding interest, that have been paid by the transferor.

    Withholding or Income on account [11] : The value for which the asset being transferred was acquired will be recorded, to which will have been added the expenses and taxes inherent to the acquisition, excluding interest, which would have been paid by the current transferor. The value thus determined shall be reduced, where appropriate, by the amount of the depreciation regulated by law, taking into account in all cases the minimum depreciation.

    Difference [04] : It is the difference between the amount reflected in box [02] and that in box [03]. ([04] = [02] - [03]).

    Profit (or loss) [05] : The following shall be recorded:

  1. General regime.

    In general, the same amount reflected in box (04) will be recorded. However, if any of the exemptions mentioned below are applicable, the amount of the profit that must be subject to taxation will be stated.

    Exemptions:

    Partial exemption, in case of urban properties acquired from 12-05-2012 until 31-12-2012: Capital gains deriving from the sale of urban properties located in Spanish territory acquired from 12 May 2012 until 31 December 2012 have a 50% exemption. This partial exemption is not applicable: A) In the case of natural persons, when the property has been acquired or transferred to his or her spouse, to any person related to the taxpayer, in a direct or collateral line, by consanguinity or affinity, up to the second degree included, to an entity in respect of which, with the taxpayer or with any of the aforementioned persons, any of the circumstances established in article 42 of the Commercial Code occur, regardless of residence and the obligation to prepare consolidated annual accounts. B) In the case of entities, when the property has been acquired or transferred to a person or entity in respect of which any of the circumstances established in article 42 of the Commercial Code occur, regardless of residence and the obligation to prepare consolidated annual accounts, or to the spouse of the person previously indicated or to any person related to him or her by kinship, in a direct or collateral line, by consanguinity or affinity, up to the second degree included.

    Exemption for reinvestment in habitual residence Capital gains obtained from the transfer of what was your habitual residence in Spain may be excluded from taxation, provided that the total amount obtained from the transfer is reinvested in the acquisition of a new habitual residence. When the reinvested amount is lower than the total of the amount received in the transfer, only the proportional part of the capital gain obtained corresponding to the reinvested amount will be excluded from taxation.

    When the reinvestment has occurred prior to the date on which the declaration must be filed, the reinvestment, in whole or in part, may be taken into account to determine the corresponding tax liability. The type of income will be indicated as code 21.

    If the reinvestment occurs after this date, for the purposes of applying the reinvestment exemption, the taxpayer must submit a refund request using the model approved by ministerial order.

  2. Transitional regime, applicable exclusively if the property has been acquired before December 31, 1994 (single DT TR IRNR Law and DT Ninth Personal Income Tax Law, as amended by Law 26/2014).

    It will have to be determined whether a reduction in profit is applicable. If a reduction in profit is applicable, the reduced profit that must be subject to taxation will be recorded in box (05) “Profit”. If the reduction of the profit is not applicable, the same amount will be recorded in box (04) “Difference”.

    Notwithstanding the foregoing, if any of the aforementioned exemptions were applicable, the amount of the profit that must be subject to taxation would be recorded in box (05) “Profit”.

    Rules of the transitional regime

    Only the portion of the capital gain generated before January 20, 2006 would be subject to reduction.

    1) Calculation of the portion of capital gains generated before 20-01-2006

    The portion of the capital gain susceptible to reduction is determined based on the proportion represented by the days elapsed from the date of acquisition until January 19, 2006 with respect to the total days elapsed from the date of acquisition until the date of transfer.

    2) Calculation of the reduction

    The portion of the profit generated prior to January 20, 2006 will be reduced, where applicable, as follows:

    1. The number of years between the purchase date of the element and 31 December 1996 will be calculated and rounded up.

    2. The transfer value of all assets to which this same transitional regime would have been applied, transferred from January 1, 2015 until the date of transfer of the asset, will be calculated. (When this result is greater than 400,000 euros, no reduction will be made).

    3. When the sum of the transfer value of the asset and the amount referred to in letter b) above is less than 400,000 euros, the part of the capital gain generated prior to January 20, 2006 will be reduced by the amount resulting from applying 11.11% for each year of permanence of those indicated in letter a) above that exceeds two.

    4. Where the sum of the transfer value of the asset and the amount referred to in letter b) above exceeds 400,000 euros, but the result of the provisions of letter b) above is less than 400,000 euros, the reduction will be applied to the part of the capital gain generated prior to 20 January 2006 that proportionally corresponds to the part of the transfer value which, added to the amount in letter b) above, does not exceed 400,000 euros.

      Example: Transfer of a property on December 31, 2023 for an amount of 300,000 euros, acquired on January 1, 1991 for an amount equivalent to 100,000 euros. The taxpayer previously transferred, on 1 February 2023, another asset (whose transfer value was 200,000 euros), to the gain of which the transitional regime was applied. 

      Determination of the profit subject to taxation :

      1. Transmission value (box 2): €300,000

        Transfer date: 12/31/2023

      2. Acquisition value (box 3): 100.000 €

        Purchase date: 01/01/1991

      3. Difference (box 4): €200,000

        300,000 - 100,000 = 200,000

      4. Gain generated until 19/01/2006: €91,237.97

        • Nº of days elapsed between purchase and sale dates: 12.052

        • Nº of elapsed days between purchase dates and 19/01/2006: 5,498

        Calculation : (200,000 × 5,498) ÷ 12,052 = 91,237.97

      5. Gain subject to reduction: 60,825.31 €

        • Limit of transfer values: €400,000

        • Cumulative sum of transfer values of other assets transferred from January 1, 2023 to the date of the current transfer: €200,000

        • Although the value of the current transfer is €300,000, as €200,000 of the €400,000 limit was already used in the previous transfer, only €200,000 remains to be used in the current transfer.

        The portion of the profit generated up to 19/01/2006 that corresponds proportionally to a transfer value of €200,000 is subject to reduction.

        Calculation : (91,237.97 × 200,000) ÷ 300,000 = 60,825.31

      6. Reduction: 27.030,77 €

        • Period of permanence in the equity prior to 31-12-1996 (between purchase date and 31/12/1996, rounded up): 6

        • Nº of years exceeding 2: 6 - 2 = 4

        • Percentage of reduction: 4 × 11.11% = 44.44%

        Calculation : (60,825.31 × 44.44) ÷ 100 = 27,030.77

      7. Revenue subject to taxation (box 5): 172,969.23 €

        Calculation : Difference - Reduction = 200,000 – 27,030.77 = 172,969.23

      If the taxpayer has acquired the property on two different dates or the property has been subject to improvements , the calculations must be made as if they were two capital gains. For these purposes, it will be calculated separately in boxes [06], [07], [08] and [09].

      Total capital gain obtained [10] : The amount reflected in box [05] will be entered, or, where applicable, the sum of [05] and [09]. In the case of losses, a zero will be entered in this box, without prejudice to the deduction, if applicable, of the withholding or payment on account.

      Withholding or income on account [11] : The withholding or payment on account that has actually been made by the purchaser will be recorded.

      Date of acquisition/improvement or 2 acquisition and date of transmission [55] [56] [57] : Always indicate the dates of acquisition and transfer and, where applicable, the date of improvement or acquisition. To do this, indicate the day, month and calendar year. For example: September 29, 2023 is indicated as 09/29/2023.

      Participation rate (%) [58] : The percentage of participation in the ownership of the transferred property will be recorded.

      Acquirer [59] [60] [61] : This space is intended to collect the data of the purchaser of the transferred property. When there are several purchasers, the one who appears as the owner in the withholding payment form 211 will be recorded. In the "F/J" box, indicate an "F" if it is a natural person or a "J" if it is an entity or legal person.

      Property Description : In this space, the location data of the property will be recorded, as well as its cadastral reference. You can consult the meaning of certain boxes in the instructions for the "Taxpayer" "Address" section.

      Likewise, the public character [62] or private [63] of the document used to reflect the transmission will be indicated with an X, as well as the name of the notary or intervening notary [64] and the protocol number [65] of the same.

      Important : If the number of sections provided for in section D is insufficient, group the remaining profits and the corresponding payment on account in the last section provided for this purpose.

      D. Total capital gains [12] : The sum of the amounts entered in box [10] of each of the completed sections of heading D shall be entered in this box.

      D. Total withholdings or payments on account [13] : The sum of the amounts entered in box [11] of each of the completed sections of heading D shall be entered in this box.

Page 9. E 1 . Gains not derived from the transfer of assets to be included in the general taxable base

Section E1 shall be used exclusively to declare the incorporation of assets or rights into the taxpayer's assets that do not derive from a prior transfer, such as, for example, the receipt of certain subsidies or aid, compensatory interest arising from the delay in the fulfillment of an obligation, as well as prizes obtained by participating in games, contests, raffles or random combinations.

  • Completion rules

    For the purposes of determining capital gains, you must complete a separate section for each gain obtained. The order in which the sections are completed will be in descending order (from highest to lowest amount).

    Type of income [01] : Please indicate the appropriate key from those listed in the attached information sheet.

    Description of capital gain [66] : The origin of the capital gain obtained will be briefly described. 

    Nature [02] : The code that corresponds to the nature of the income, whether monetary or in kind, will be entered as follows:

      • D . Monetary income

      • E . Income in kind

    Capital gain [03] : It can never be negative. The amount of the resulting profit will be entered in this box.

        • Prizes obtained by participating in games, contests, raffles or random combinations:

          • Cash prizes 

            Enter in box [03] the amount of the cash prize not exempt from tax, obtained by the taxpayer in the year as a result of participation in games, contests, raffles or random combinations.

          • In-kind awards

          Rating : In this box [03] the valuation that, in accordance with the tax regulations, corresponds to the prize in kind not exempt from the Tax, obtained by the taxpayer in the fiscal year as a result of participation in games, contests, raffles or random combinations, will be recorded.

          Income on account : Box [03] shall also include the amount of the payment on account made by the person or entity paying the prize in kind received by the taxpayer, except in the event that the persons or entities paying the prize in kind have passed on said amount to the taxpayer.

    Withholding or Income on account [04] : Any withholdings that have actually been made and other payments on account made shall be recorded.

    Important : The tax regulations establish that certain prizes (State Lotteries and Betting, Autonomous Communities, ONCE prizes, Red Cross, etc.) are subject to a special tax from amounts of 40,000 euros, excluding any additional tax for personal income tax, so these prizes should not be included in this declaration.

    Important : If the number of sections provided for in section E 1 is insufficient, group the rest of the profits and, where applicable, the corresponding payment on account in the last section provided for this purpose.

    E 1 . Total capital gains [05] : The sum of the amounts entered in box [3] of each of the completed sections of section E 1 will be entered in this box.

    E 1 . Total withholdings or payments on account [06] : The sum of the amounts entered in box [4] of each of the completed sections of section E 1 will be entered in this box.

    Page 9. E 2 . Remaining gains derived from the transfer of assets to be included in the savings tax base (Article 25.1.f TRLIRNR)

    Section E 2 will be used to declare, exclusively, capital gains derived from the transfer of assets, with the exception of those that must be declared by completing sections C and D of the declaration form. The order in which the sections are completed will be in descending order (from highest to lowest amount).

    Completion rules

    For the purposes of determining the capital gain, you must complete a separate section for each property transferred. The order in which the sections are completed will be in descending order (from highest to lowest amount).

    Type of income [01] : Please indicate the appropriate key from those listed in the attached information sheet.

    Description of the heritage element [67] : The asset from which the profit produced comes in each case will be briefly described.

    Broadcast and acquisition dates [68] [69] : Always indicate the dates of transfer and acquisition of the asset. To do this, indicate the day, month and calendar year. For example: September 29, 2023 is indicated as 09/29/2023.

    Transmission value [02] : The actual amount for which the transfer was made will be recorded, less the expenses and taxes inherent to the transfer that were paid by the transferor.

    Acquisition value [03] : The value for which the asset being transferred was acquired will be taken, to which will be added the expenses and taxes inherent to the acquisition, excluding interest, which would have been paid by the current transferor.

    Difference [04] : It is the difference between the amount reflected in box [02] and that in box [03].

    Profit (or loss) [05] : shall be recorded:

    1. General scheme 

      The taxable base will be the difference between the transfer value and the acquisition value of the asset that is the object of the transfer. The transfer value will be the amount for which the asset has been transferred, from which the expenses and taxes inherent to the transfer that have been paid by the transferor will have been subtracted. The acquisition value will be the amount for which the asset being transferred was acquired, to which will be added the expenses and taxes inherent to the acquisition, excluding interest, which would have been paid by the current transferor.

    2. Transitional regime, applicable exclusively if the asset was acquired prior to December 31, 1994

      Once the gain from the difference between the transfer value and the acquisition value of the asset being transferred has been calculated, it will be necessary to determine whether, by application of the Transitional Regime applicable to gains derived from assets acquired prior to December 31, 1994 (DT only TR Law IRNR and DT Ninth Personal Income Tax Law, as amended by Law 26/2014), a reduction in profits is applicable. If a reduction in profit is applicable, the reduced profit shall be recorded. If the reduction of profit is not applicable, the amount of the profit shall be recorded.

      Rules of the transitional regime:

      1) Once the gain is calculated by the difference between the transfer and acquisition values, the part of the gain that was generated before January 20, 2006 will be distinguished. This part will be reduced, if applicable, as follows:

      1. The number of years between the purchase date of the element and 31 December 1996 will be calculated and rounded up.

      2. The transfer value of all assets to which this same transitional regime would have been applied will be calculated, transferred from January 1, 2015 until the date of transfer of the asset (When this result is greater than 400,000 euros, no reduction will be applied).

      3. When the sum of the transfer value of the asset and the amount referred to in letter b) above is less than 400,000 euros, the part of the capital gain generated prior to January 20, 2006 will be reduced by the amount of applying the following percentages for each year of permanence of those indicated in letter a) above that exceeds two.

        Percentages:

        • 25%: stocks traded, with exception of the stocks representing the corporate capital of Security and Real Estate Investment Firms.

        • 14.28%: For the remaining capital gains.

      4. When the sum of the transfer value of the asset and the amount referred to in letter b) above exceeds 400,000 euros, but the result of the provisions of letter b) above is less than 400,000 euros, the reduction will be applied to the part of the capital gain generated before January 20, 2006 that proportionally corresponds to the part of the transfer value that, added to the amount of letter b) above, does not exceed 400,000 euros.

      2) In the case of securities admitted to trading, the following reductions will be made to the capital gain:

      1. If the transfer value is equal to or greater than that corresponding to the securities, for the purposes of the Wealth Tax for 2005, the part of the capital gain that was generated prior to 20 January 2006 will be reduced, where applicable, in accordance with the provisions of rule 1) above. To these purposes, the capital gain generated before 20 January 2006 will be the part of the capital gain resulting from taking as the transfer value that corresponding to securities to the effects of Capital Gains Tax for 2005.

      2. If the transfer value is lower than the value corresponding to the values for the purposes of the Wealth Tax for the year 2005, it will be understood that the entire capital gain was generated before January 20, 2006 and will be reduced, where appropriate, in accordance with the provisions of rule 1) above.

      • In box [05] "Capital gain" the result of subtracting the reduction previously calculated from the amount in box [04] "difference" will be recorded.

        Capital gains can never be negative.

      Important : If the number of sections provided for in section E 2 is insufficient, group the remaining earnings in the last section provided for this purpose.

      E 2 . Total capital gains [06] : The sum of the amounts entered in box [05] of each of the completed sections of heading E 2 will be entered in this box.

      Page 10. F. Taxable Base

      General taxable base [17] : Enter in this box the amount resulting from adding the total gross or net income recorded in sections A 1 (box 15) and B (box 8) and the total capital gains recorded in section E 1 (box 5).

      Taxable savings base (article 25.1.f TRLIRNR) [18] : Enter in this box the amount resulting from adding the total gross income recorded in sections A 2 (box 8) and the total capital gains recorded in sections C (box 4), D (box 12) and E2 (box 6).

      Page 10. G. Tax calculation and declaration result

      Quota corresponding to the general taxable base [19]: It will be calculated by applying the general tax scale, in force in the tax period corresponding to the amount in box [17].

      Scale of article 93.2.e) 1 LIRPF
      General taxable base - Up to euros Applicable rate (%) - Year
      Up to 600,000 euros 24
      From 600,000.01 euros onwards 47

      Example: Tax period 2023. General taxable base amounting to 750,000 euros.

      • Application of the general scale:

        1. Up to 600,000 at 24 percent: 144,000 euros

        2. Other: 150,000 at 47 percent: 70,500 euros

      • Quota corresponding to the general taxable base: 214,500 euros

      Quota corresponding to the taxable savings base (article 25.1.f TRLIRNR) [20] : It will be calculated by applying the tax scale corresponding to these incomes, in force in the corresponding tax period, to the amount in box [18].

      Savings taxable base – Up to euros Full fee – Euros Remaining taxable savings base – Up to euros Applicable rate – Percentage
      0 0 6,000 19
      6,000 1,140 44,000 21
      50,000 10,380 150,000 23
      200,000 44,880 100,000 27
      300,000 71,880 From there on 28

      Example: Tax period 2023. Taxable savings base amounting to 18,000 euros.

      • Application of the scale corresponding to these incomes:

        1. Up to 6,000: 1,140 euros

        2. Other: 12,000 at 21 percent: 2,520 euros

      • Quota corresponding to the taxable base corresponding to these incomes: 3.660 euros

      Total gross share [21]: The amount resulting from adding the quotas entered in boxes [19] and [20] of the declaration will be entered in this box.

          • State Part [22] : The amount resulting from applying the percentage of 50% to the amount entered in box [21] shall be entered in this box.

          • Autonomous part [23] : The amount resulting from applying the percentage of 50% to the amount entered in box [21] shall be entered in this box.

      Deduction for donations [24] : Deductions may be made for donations made, in accordance with the terms established in the Personal Income Tax Law.

          • State Part [25] : The amount resulting from applying the percentage of 50% to the amount entered in box [24] shall be entered in this box.

          • Autonomous part [26] : The amount resulting from applying the percentage of 50% to the amount entered in box [24] shall be entered in this box.

      Deduction for international double taxation due to income from work or entrepreneurial economic activity obtained and taxed abroad [27]: When the taxpayer's income from work or entrepreneurial economic activity includes income obtained and taxed abroad (box 8 of section A1 or box 13 of section B), the lowest of the following amounts will be deducted, up to a limit of 30% of the portion of the full tax corresponding to all of said income obtained in the tax period:

      1. The effective amount paid abroad for a tax of an identical or similar nature to this tax or to the Non-Resident Income Tax on said income (box 9 of section A 1 or box 12 of section B).

      2. The result of applying the average effective tax rate to the portion of the taxable base taxed abroad.

      The average effective tax rate will be the result of multiplying by 100 the quotient of dividing the total net quota by the taxable base.

      For these purposes, to calculate the average effective tax rate, the full rate and the taxable base must be taken into account, excluding, in both cases, the part thereof corresponding to the income referred to in article 25.1.f) of the TRLIRNR. The tax rate will be expressed with two decimal places.

          • State Part [28] : The amount resulting from applying the percentage of 50% to the amount entered in box [27] shall be entered in this box.

          • Autonomous part [29] : The amount resulting from applying the percentage of 50% to the amount entered in box [27] shall be entered in this box.

      Example 1 (2023 fiscal year):

      General taxable base = 200,000 (employment income = 200,000)

      Taxable savings base = 1,000

      Deduction for donations = 1,000

      Income from work obtained abroad = 5,000

      Tax borne abroad: 1,000

      Solution :

      1. Application of the tax scale to the general taxable base (GTB):

        Up to 600,000 (24%): 48,000 (200,000 × 24%) = full share corresponding to the BLG

      2. Application of the tax scale to the savings tax base (BLA):

        Up to 6,000 (19%): 190 (1,000 × 19%) = full share corresponding to BLA

      3. Total gross share (21) = 48,190

      4. Total net prior quota = 48,190 - 1,000 = 47,190

      5. DII deduction amount: the lesser of 1) or 2) with limit 3): 1,000

        1. Tax paid abroad: 1,000

        2. Apply TMG to the portion of the BLG taxed abroad:

          • Effective TMG of general lien = [[total prior net share×(full share BLG ÷ full share total)] ÷ BLG] × 100 

            = [[47,190 × (48,000 ÷ 48,190)] ÷ 200,000] × 100 = 23.50% 

          • Portion of BLG taxed abroad = 5,000 × 23.50% = 1,175

        3. Limit: 30% × 48,000 = 14,400

      6. Total net share (30) = 48,195 - 1000 - 1000 = 46,195

      Example 2 (2023 fiscal year):

      General taxable base = 200,000 (employment income = 195,000 and imputed real estate income = 5,000)

      Taxable savings base = 1,000

      Deduction for donations = 1,000

      Income from work obtained abroad = 5,000

      Tax borne abroad: 1,000

      Solution :

      1. Application of the tax scale to the general taxable base (GTB):

        Up to 600,000 (24%): 48,000 (200,000 × 24%) = full share corresponding to the BLG

      2. Application of the tax scale to the savings tax base (BLA):

        Up to 6,000 (19%): 190 (1,000 × 19%) = full share corresponding to BLA

      3. Total gross share (21) = 48,190

      4. Total net prior quota = 48,190 - 1,000 = 47,190

      5. DII deduction amount: the lesser of 1) or 2) with limit 3): 1,000

        1. Tax paid abroad: 1,000

        2. Apply TMG to the portion of the BLG taxed abroad:

          • Effective TMG of general lien = [[47,190 × (48,000 ÷ 48,190)] ÷ 200,000] × 100 = 23.50% 

          • Portion of BLG taxed abroad = 5,000 × 23.50% = 1,175

        3. Limit: 30% × (195,000 ÷ 200,000) × 48,000 = 14,400

      6. Total net share (30) = 48,190 - 1000 - 1000 = 46,190

      Total net share [30] : It is the result of subtracting from box [21] the amounts shown in boxes [24] and [27]. If the result is a negative amount, zero will be recorded.

      • State Part [31] : The amount resulting from applying the percentage of 50% to the amount entered in box [30] shall be entered in this box.

      • Autonomous part [32] : The amount resulting from applying the percentage of 50% to the amount entered in box [30] shall be entered in this box.

      Withholdings and payments on account [33]: The total amounts of withholdings and payments on account made in accordance with the provisions of the applicable regulations, recorded in boxes [16] of section A1, shall be entered in this box; [9] of section A2; [9] from section B; [5] of epigraph C; [13] of section D and [6] of section E1 of the declaration, corresponding to the indicated fiscal year.

      Non-Resident Income Tax quotas paid on income included in the declaration:

      • Box [34] : Taxpayers who, in the year to which the declaration corresponds, have acquired the status of IRPF taxpayers by having become tax residents in Spain, will record in this box the amount that, where applicable, they have paid in the form of 20 IRNR Tax Agency fees. with respect to income included in the declaration, provided that it concerns quotas of the aforementioned Tax accrued in said fiscal year.

      • Casillas [35], [36], [37], [38], [39] and [40] : In these boxes, the amount of box [34] will be broken down according to the section of the declaration (A 1 , A 2 , B, C, D, E 1 or E 2 ) to which the income corresponds that, as a result of the presentation of the corresponding declaration, has given rise to the IRNR quotas. satisfied. [34] = [35] + [36] + [37] + [38] + [39] + [40]

      Result to be entered from the previous declarations or administrative settlements [41] : Exclusively in the case of supplementary declarations to determine the amount to be entered in box [43].

      If the declaration for the indicated fiscal year originally submitted by the taxpayer, or any of the previous ones, if several were submitted, resulted in payment, the amount of the positive result of the same will be entered in this box.

      Where applicable, the amount of the contributions to be paid that appear in the personal income tax returns for the year indicated, made by the tax authorities and that have been notified to the taxpayer prior to filing the supplementary return, must also be entered in box 41.

      Refunds agreed by the Administration [42] : Exclusively in the case of supplementary declarations to determine the amount to be entered in box [43].

      If the tax authorities have agreed to refunds in favour of the taxpayer as a result of the processing of the personal income tax return or returns for the year indicated above, the amount of the refund or refunds that have been agreed by the authorities prior to the submission of the supplementary return will be entered in this box.

      Attention : Whenever supplementary declarations are submitted for the indicated fiscal year, this circumstance must be indicated by marking with an "X" box 23 and, where applicable, box 24 on page 1 of the declaration.

      Result of the statement [43] : [43] = [30] - [33] - [34] - [41] + [42] Enter the result of the indicated operation in this box. If the result is a positive amount, it will be the amount to be paid when filing the return.

      When the amount is negative, it will be the amount to be returned when filing the declaration and will be recorded with a minus sign (-).

      Information Sheet – Model 151

      Income type key (box 01)

          • WORK PERFORMANCE EXCEPT THE CASE REFERRED TO IN KEY 11: 01

          • WORK PERFORMANCE FROM TRAINING, RESEARCH, DEVELOPMENT AND INNOVATION ACTIVITIES: 11

          • PENSIONS AND OTHER SIMILAR BENEFITS: 02

          • REMUNERATION OF DIRECTORS AND MEMBERS OF THE BOARD OF DIRECTORS: 03

          • INCOME FROM CAPITAL ASSETS

            Dividends and other income derived from participation in the equity of entities: 04

            Interest and other income derived from the transfer of own capital to third parties: 05

          • Royalties: 06

          • Other income from movable capital: 07

          • INCOME DERIVED, DIRECTLY OR INDIRECTLY, FROM REAL ESTATE: 08

          • IMPUTED INCOME FROM URBAN PROPERTIES: 09

          • INCOME FROM ECONOMIC ACTIVITIES (ART. 24.2 TRLIRNR)

            Income from artistic activities: 10

            Income from professional activities: 12

            Income from artistic activities: 13

            Income from non-categorized activities: 20

          • CAPITAL GAINS

            Derivatives of transfers or reimbursement of shares or interests representing the capital or assets of collective investment institutions: 14

            Prizes: 15

            Regarding the transfer of real estate, except for the case indicated as type of income 21: 16

            Transfer of what was the habitual residence with reinvestment of the amount obtained in another habitual residence: 21

            Of shares admitted to trading: 17

            Other earnings: 18

          • INCOME OTHER THAN THE ABOVE: 19

      CODE AND TYPE OF ACTIVITY (box 10, section B. Income from economic activities (article 24.2 TRLIRNR)

          • Entrepreneurial activity: 1

          • Highly qualified professional providing services to emerging companies: 2

          • Training, research, development and innovation activities: 3

          • Other activities without permanent establishment not included in the previous sections: 4

      Form 151. Instructions for completing the payment or refund document

      Personal Income Tax

      Special regime applicable to workers, professionals, entrepreneurs and investors transferred to Spanish territory

      ENTRANCE OR RETURN DOCUMENT

      Important: All monetary amounts requested must be expressed in euros, indicating the whole number on the left side of the corresponding boxes and the decimal part on the right side, which must consist of two digits in all cases.

      • Filing period

        The deadline for filing the declaration will be the same as that approved each year, in general, for the declaration of Personal Income Tax. Notwithstanding the above, when it is a declaration to be paid and payment is to be made by direct debit, this may be done from the start of the period until June 26.

        Taxpayer

        Regardless of the form of submission, the taxpayer must have a Tax Identification Number (NIF) and be identified, prior to submission, in the Census of Taxpayers.

        “NIF” [02] : The tax identification number (NIF) assigned in Spain must be entered in this box.

        “Last Name and First Name” [03] : The first surname and, where applicable, the second surname, in this same order, will be recorded in addition to the full name.

      • Tax return result

        The result of the liquidation carried out will be recorded (box [43]). If there is an amount to be returned, it will be stated preceded by a minus sign (-).

      • Deposit

        When the result of the declaration is to be paid (box [43]) the resulting amount will be entered in this box.

        Way to pay: The chosen option will be recorded.

      • Refund

        When the result of the declaration is to return box [43] the resulting amount will be entered in this box.

        The taxpayer may choose between:

        1. Request a refund by transfer by marking box 1 with an "X" and entering in box D, without a sign, the same amount reflected with a minus sign in box [43] and entering in the "Bank account" section the complete details of the account opened in Spain or abroad in which you wish to receive the bank transfer.

          If the account is opened in Spain, the IBAN will be entered.

          If the account is opened abroad, you must provide the identification details of the foreign bank.

        2. Waive the refund to the Public Treasury by marking box 2 with an "X", without having to complete any other information in this section.

      • No income or refund

        When there is no amount to be paid or returned, an “X” will be marked in the “zero fee” box.

      PRESENTATION OF THE DECLARATION

      The model and the relevant documentation can be submitted electronically via the Internet, with an electronic signature certificate accepted by the Tax Agency and using the Cl@ve system. To do so, you must complete and submit a form of model 151 available on the electronic headquarters of the Tax Agency (https://sede.agenciatributaria.gob.es). The route is: Home/ All procedures/Taxes and fees/Personal Income Tax/Form 151.

      Depending on the outcome of the declaration, the following procedure will be followed:

          1. Declaration with result to be entered:

            1. Deposit in a collaborating bank located in Spain

              Before submitting the declaration, you must establish communication with a bank that collaborates in the collection process, electronically or by visiting its offices, to make the payment and obtain a NRC (Complete Reference Number), which you must also include when submitting the declaration.

              The Electronic Office offers the possibility of obtaining an NRC through its payment gateway by direct debit or card. The "Make payment (Obtain NRC)" button enabled in the form for submitting the declaration must be used when selecting the "To be entered" payment method.

            2. Direct deposit of income into a bank account

              The payment of the debt can be domiciled in accounts opened in banking entities that collaborate in collection management in Spain and in accounts opened in non-collaborating entities of the SEPA Zone (the SEPA Zone is formed by the following thirty-six countries: the twenty-seven Member States of the European Union, Iceland, Liechtenstein, Norway, Andorra, Monaco, San Marino, Switzerland, the United Kingdom and the Vatican City State).

              Important : The deadline for making payment by direct debit ends on June 26.

            3. Payment by transfer from abroad

              When you submit the self-assessment electronically, you must choose the payment method " Acknowledgement of debt and payment by transfer ".

            4. Self-assessments resulting in an amount to be paid, which are submitted with a request for deferral or installment payment, with a request for compensation, with recognition of debt or with a request for payment through delivery of assets of the Spanish Historical Heritage

              The electronic office will access the process for submitting the declaration and will record the option that will be exercised with respect to the unpaid amount, then the declaration will be transmitted.

              If the declaration is accepted, the declaration will be returned on screen, validated by a secure verification code, the date and time of submission and a 17-character settlement code. With this key you can request at that same time, through the link enabled for this purpose, the deferral or fractioning or the compensation or, where appropriate, the payment by delivery of assets of the Spanish Historical Heritage, and with which you can also submit said requests at a later time in the Electronic Office of the State Agency of Tax Administration, "https://sede.agenciatributaria.gob.es", through the option "Pay, defer and consult".

          2. Declaration with a result to be returned, waiver of the same in favor of the Public Treasury or refusal

            The declaration and the relevant documentation can be submitted electronically via the Internet by selecting the appropriate type of declaration (refund request, waiver of refund or refusal).

      (1)

      • Dividends and other income derived from participation in the equity of an entity.

      • Interest and other revenues obtained by the assignment of equity capitals to third parties.

      • Capital gains that arise from the transfer of assets.(Back)

      (2) According to the criteria established in article 72 of Law 35/2006, of November 28, on Personal Income Tax(Back)