Instructions for completion until fiscal year 2022
Personal Income Tax
Model 151 Special regime applicable to workers posted 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.
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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, 2015.
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Obligation to report
Taxpayers of personal income tax to whom the special regime applicable to workers posted 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:
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That they have not been residents in Spain for the ten tax periods prior to the period in which they transferred to Spain.
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That the transfer to Spain took place as a result 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 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 transfer letter from the employer.
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As a consequence of acquiring the status of director of an entity in whose capital he does not participate or, otherwise, when the participation in the same does not determine the consideration of a related entity in the terms provided for in article 18 of the Corporate Tax Law.
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That it does not obtain income that would be classified as obtained through a permanent establishment located in Spanish territory.
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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).
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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:
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The provisions of Articles 5, 6, 8, 9, 10, 11 and 14 of the IRNR Law shall not apply.
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All work income 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 119.3 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.
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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.
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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.
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To determine the full quota:
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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 Type (%) Year 2015 2016-2020 2021 and beyond Up to 600,000 euros 24 24 24 From 600,000.01 euros onwards 47 45 47 -
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:
Years 2015-2020 Savings taxable base - Up to euros Full amount (euros) Remaining taxable base of Savings - Up to euros Applicable rate (%) Year 2015 2016-2020 2015 2016-2020 0 0 0 6,000 19.5 19 6,000 1,170 1,140 44,000 21.5 21 50,000 10,630 10,380 From there on 23.5 23 Years 2021 and beyond 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 From there on 26
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The differential rate will be the result of reducing the full tax rate by:
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The deductions in the quota referred to in article 26 of the IRNR Law. For the purposes set forth in paragraph b) of the aforementioned article, in addition to payments on account, the fees paid on account of the IRNR will also be deductible.
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The deduction for international double taxation referred to in article 80 of the Personal Income Tax Law applicable to work income obtained abroad, with a limit of 30 percent of the part of the full rate corresponding to all work 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.
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Withholdings and payments on account for payments on account of this special regime will be made in accordance with the provisions of the IRNR regulations.
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 45 percent (in 2015 it 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.
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.
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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, without prejudice to the provisions of articles 117 and 118 of the Personal Income Tax Regulations regarding 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 option to pay taxes under this special regime must be exercised by means of a communication addressed to the tax authorities, 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.
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.
Taxpayers who have moved to Spanish territory before January 1, 2015 may choose to apply the special regime in its version in force on December 31, 2014 , applying the tax rates provided for in the IRNR regulations in force on this latter date (see the information sheet on tax rates in the instructions for completing form 150).
The option must be expressed in the 2015 Income Tax return, and it will be maintained until the completion of the application of the special scheme. To exercise the option, they must submit the tax return for the 2015 fiscal year using Form 150, a form that will continue to be used until the end of the application of the regime.
Page 1. Identification data, personal data, requests and options
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Financial year
Please indicate the year to which the declaration corresponds
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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” : The tax identification number (NIF) assigned in Spain must be entered in this box.
“Last Names” : The first surname and, where applicable, the second surname will be recorded in this same order.
“Name” : The full name will be indicated.
Sex (boxes [01] and [02]) : Mark with an "X" the box that corresponds to the taxpayer's sex.
Date of birth (box [03]) : Enter the complete date (day, month and year) of birth.
Change of address (box [04]) : 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 [44] . 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 [46] . Type of numbering.
Please indicate the type of numbering that applies: number (NUM), kilometer (KM), no number (S/N), etc.
Box [47] . House number.
House identification number or, where applicable, kilometer point.
Box [48] . 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 [54] . 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 [55] . 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.
Casillas [60] and [61] . 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.
Box [69] . Country code.
Enter the alphabetical code that corresponds to the country or territory in this box.
Additional information about the home where you currently reside (boxes [05] to [08]):
Ownership : The ownership code of the property that constitutes the taxpayer's current address must be stated:
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Property
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Usufruct
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Lease
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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:
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Property with cadastral reference located in Spain, except in the Basque Country or Navarre.
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Property with cadastral reference located in the Basque Country or Navarre.
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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).
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Representative
If a representative has been appointed before the Tax Administration, the data relating to the same will be entered in this space.
The heirs or legatees will act as representatives of the deceased declarants.
In the instructions for the "Taxpayer" "Address" section you can consult the meaning of certain boxes (44, 46, 47, 48, 54 and 55).
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Community or Autonomous City of residence in the fiscal year
Box [09] . 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.
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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 [10] . 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 [11] . 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.
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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.
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 [12] . 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 [13]. Box 13 will be marked with an "X" when it concerns supplementary declarations in which the following circumstances apply:
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That the result of the original declaration was an amount to be returned.
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That the result of the declaration that appears in box 43 is a refund amount lower than that resulting from the original declaration.
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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.
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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.
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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 [1] : Please indicate the appropriate key from those listed in the attached information sheet.
Nature [2] : The code that corresponds to the nature of the income, whether monetary or in kind, will be entered as follows:
Attention: In the case of imputed income from real estate, this box will not be completed.
Payments in kind:
Gross income / Imputed real estate income [6]: 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 [7] : 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.
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.
Additional data on income from real estate : When the declared income is derived from real estate, the following data must be recorded:
A 1 . Total gross income/Imputed real estate income [15] : This box shall contain the sum of the amounts entered in box [6] of each of the completed sections of section A 1 .
A 1 . 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 tax 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
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 [1] : Please indicate the appropriate key from those listed in the attached information sheet.
Nature [2] : The code that corresponds to the nature of the income, whether monetary or in kind, will be entered as follows:
Payments in kind:
Full performance [6] : 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, box [6] must contain the sum of the amounts shown in boxes [3] and [4] less the amount that, where applicable, has been shown in box [5].
Withholding or income on account [7] : 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 A 2 is insufficient, group the rest of the income and the corresponding payment on account in the last section provided for this purpose.
A 2 . Total gross income [8] : Enter in this box the sum of the amounts entered in box [6] of each of the completed sections of section A 2 .
A 2 . Total withholdings or payments on account [9] : The sum of the amounts entered in box [7] of each of the completed sections of section A 2 will be entered in this box.
Page 5. B. Income from economic activities with deduction of expenses (article 24.2 TRLIRNR)
Section B will be used to declare income derived from services provided, technical assistance, installation or assembly works derived from engineering contracts and, in general, from activities or economic operations carried out in Spain that would be classified as obtained without the mediation of a permanent establishment, when expenses are deducted to determine the tax base.
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Completion rules
Type of income [1] : Please enter income type code 20 from among those listed in the attached information sheet.
For the purposes of determining net income, group together in a single section the positive income (total income greater than deductible expenses).
Positive income cannot be offset against negative income.
Gross income [2] : 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 [3] : 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 [4] : The amount will be recorded as follows:
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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.
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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 [5] : It will be the result of subtracting, from the total income, the personnel expenses and the provision of materials and supplies.
Withholding or Income on account [6]: The withholdings that have actually been made and other payments on account made on income will be recorded.
In the case of negative income (deductible expenses greater than total income) on which a withholding or payment on account has been made, group in the section provided for this purpose the net income (negative) [7] , previously calculated and the withholdings and other payments on account incurred [6].
B. Total net income [8] : The amount entered in box [5] of the section corresponding to positive income must be entered in this box.
B. Total withholdings or payments on account [9] : The sum of the amounts entered in box [6] of each of the completed sections of section B must be entered in this box.
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Page 5. 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.
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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 [1] : Please indicate the appropriate key from those listed in the attached information sheet.
NIF of the Company or Investment Fund : 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 [2] :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 [2]. 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 7 "Capital gains" of Section E 2 ).
Withholding or Payments on account [3] : The withholdings that have been effectively made and other payments on account made will 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 [4] : The sum of the amounts entered in box [2] of each of the completed sections of heading C shall be entered in this box.
C. Total withholdings or payments on account [5] : The sum of the amounts entered in box [3] of each of the completed sections of section C shall be entered in this box.
Page 6. 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.
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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 [1] : 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 for model 211 : The number that appears pre-printed on the copy of form 211, on the upper right side, which the purchaser must deliver to the non-resident transferor, will be transcribed.
Transmission value [2] : 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.
Retention or Income on account [3] : The value for which the asset subject to the transfer was acquired will be recorded, to which the expenses and taxes inherent to the acquisition will have been added, excluding the 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 [4] : It is the difference between the amount shown in box [2] and the amount shown in box [3]. ([4] = [2] - [3]).
Profit (or loss) [5] : To be recorded.
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General regime.
In general, the same amount reflected in box (4) 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.
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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 entered in box (5) “Profit”. If the reduction of the profit is not applicable, the same amount will be entered in box (4) “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 (5) “Profit”.
Rules of the transitional regime applicable to profits accrued from January 1, 2015:
Having calculated the gain for the difference between the transfer and purchase values, the part thereof generated before 20 January 2006 will be distinguished. This part will be reduced, if applicable, as follows:
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The number of years between the purchase date of the element and 31 December 1996 will be calculated and rounded up.
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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 ).
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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.
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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 31 December 2015 for the amount of €300,000, purchased on 1 January 1991 for an amount equivalent to €100,000. The taxpayer previously transferred, on 1 February 2015, another asset (whose transfer value was 200,000 euros), to which the transitional regime was applied. Determination of the profit subject to taxation :
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Transmission value (box 2): €300,000
Transfer date: 31/12/2015
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Acquisition value (box 3): 100.000 €
Purchase date: 01/01/1991
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Difference (box 4): €200,000
300,000 - 100,000 = 200,000
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Gain generated until 19/01/2006: 120,438.11 €
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Nº of days elapsed between purchase and sale dates: 9,130
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Nº of elapsed days between purchase dates and 19/01/2006: 5,498
Calculation : (200,000 × 5,498) ÷ 9,130 = 120,438.11
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Gain subject to reduction: €80,292.07
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Limit of transfer values: €400,000
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Accumulated addition of transfer values of other assets transferred from 1 January 2015 until the date of the current transfer: €200,000
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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 : (120,438.11 × 200,000) ÷ 300,000 = 80,292.07
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Reduction: €35,681.79
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Period of permanence in the equity prior to 31-12-1996 (between purchase date and 31/12/1996, rounded up): 6
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Nº of years exceeding 2: 6 - 2 = 4
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Percentage of reduction: 4 × 11.11% = 44.44%
Calculation : (80,292.07 × 44.44) ÷ 100 = 35,681.79
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Gain subject to taxation (box 5): €164,318.20
Calculation : Difference - Reduction = 200,000 - 35,681.79 = 164,318.20
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 [6], [7], [8] and [9].
Total capital gain obtained [10] : The amount shown in box [5] will be entered, or, where applicable, the sum of [5] and [9]. 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/upgrade or 2 acquisition and transmission date : 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, 2015 is indicated as 09/29/2015.
Participation rate (%) : The percentage of participation in the ownership of the transferred property will be recorded.
Acquirer : 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. In the instructions for the "Taxpayer" "Address" section you can consult the meaning of certain boxes (44, 46, 48, 54 and 55).
Likewise, the public or private nature of the document used to reflect the transfer will be indicated with an X, as well as the name of the notary or public official involved and the protocol number.
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.
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Page 7. E 1 . Gains not derived from the transfer of assets to be included in the general taxable base
Heading E 1 will be used to declare, exclusively, 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 participation in games, contests, raffles or random combinations.
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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 [1] : Please indicate the appropriate key from those listed in the attached information sheet.
Description of capital gain : The origin of the capital gain obtained will be briefly described.
Nature [2] : The code that corresponds to the nature of the income, whether monetary or in kind, will be entered as follows:
Capital gains [3] : It can never be negative. The amount of the resulting profit will be entered in this box.
Withholding or Income on account [4] : 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 Bets, Autonomous Communities, ONCE prizes, Red Cross, etc.) are subject to a special tax from amounts of 2,500 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 [5] : This box shall contain the sum of the amounts entered in box [3] of each of the completed sections of heading E 1 .
E 1 . Total withholdings or payments on account [6] : The sum of the amounts entered in box [4] of each of the completed sections of section E 1 must be entered in this box.
Page 7. E 2 . Remaining gains derived from the transfer of assets to be included in the savings tax base (Article 25.1 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).
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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 [1] : Please indicate the appropriate key from those listed in the attached information sheet.
Description of the heritage element : The asset from which the profit produced comes in each case will be briefly described.
Broadcast and acquisition dates : 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, 2015 is indicated as 09/29/2015.
Transmission value [2] : 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 [3] : 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 [4] : It is the difference between the amount shown in box [2] and the amount shown in box [3].
Profit (or loss) [5] :
In the case of profits accrued since January 1, 2015 it will be necessary to differentiate:
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General regime.
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.
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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 applicable to profits accrued from January 1, 2015:
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Having calculated the gain for the difference between the transfer and purchase values, the part thereof generated before 20 January 2006 will be distinguished. This part will be reduced, if applicable, as follows:
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The number of years between the purchase date of the element and 31 December 1996 will be calculated and rounded up.
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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 ).
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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:
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25%: stocks traded, with exception of the stocks representing the corporate capital of Security and Real Estate Investment Firms.
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14.28%: For the remaining capital gains.
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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.
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In cases of securities admitted for trading, the appropriate following reduction will be made on the capital gain:
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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.
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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.
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In box [5] "Capital gain" the result of subtracting the reduction previously calculated from the amount in box [4] "difference" will be recorded.
Capital gains can never be negative.
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I 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.
E2. Total capital gains [6]: The sum of the amounts entered in box [5] of each of the completed sections of section E must be entered in this box.2. -
Page 8. 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 E 2 (box 6).
Page 8. 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].
| General taxable base - Up to euros | Applicable rate (%) - Year | ||
|---|---|---|---|
| 2015 | 2016-2020 | 2021 and beyond | |
| Up to 600,000 euros | 24 | 24 | 24 |
| From 600,000.01 euros onwards | 47 | 45 | 47 |
Example: Tax period 2015. General taxable base amounting to 750,000 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 | Total amount (euros) Year | Remaining taxable base of Savings - Up to euros | Applicable rate (%) Year | ||
|---|---|---|---|---|---|
| 2015 | 2016-2020 | 2015 | 2016-2020 | ||
| 0 | 0 | 0 | 6,000 | 19.5 | 19 |
| 6,000 | 1,170 | 1,140 | 44,000 | 21.5 | 21 |
| 50,000 | 10,630 | 10,380 | From there on | 23.5 | 23 |
| 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 | From there on | 26 |
Example: Tax period 2015. Taxable savings base amounting to 18,000 euros.
Total full fee [21] : The amount resulting from adding the quotas entered in boxes [19] and [20] of the declaration will 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.
Deduction for international double taxation due to work income obtained and taxed abroad (article 114.2 Personal Income Tax Regulations) [27] : When the taxpayer's work income includes income obtained and taxed abroad (box 8 of section A 1 ), 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 work income obtained in the tax period:
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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 ).
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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.
Example 1 (2015 financial 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 :
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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
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Application of the tax scale to the savings tax base (BLA):
Up to 6,000 (19.5%): 195 (1,000 × 19.5%) = full share corresponding to BLA
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Total gross share (21) = 48,195
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Total net prior quota = 48,195 - 1,000 = 47,195
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DII deduction amount: the lesser of 1) or 2) with limit 3): 1,000
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Tax paid abroad: 1,000
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Apply TMG to the portion of the BLG taxed abroad:
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Effective TMG of general lien = [[total net share × (total BLG share ÷ total net share)] ÷ BLG] × 100
= [[47,195 × (48,000 ÷ 48,195)] ÷ 200,000] × 100 = 23.50%
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Portion of BLG taxed abroad = 5,000 × 23.50% = 1,175
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Limit: 30% × 48,000 = 14,400
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Total net share (30) = 48,195 - 1000 - 1000 = 46,195
Example 2 (2015 financial 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 :
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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
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Application of the tax scale to the savings tax base (BLA):
Up to 6,000 (19.5%) : 195 (1,000 × 19.5%) = full share corresponding to BLA
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Total gross share (21) = 48,195
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Total net prior quota = 48,195 - 1,000 = 47,195
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DII deduction amount: the lesser of 1) or 2) with limit 3): 1,000
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Tax paid abroad: 1,000
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Apply TMG to the portion of the BLG taxed abroad:
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Effective TMG of general lien = [[47,195 × (48,000 ÷ 48,195)] ÷ 200,000] × 100 = 23.50%
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Portion of BLG taxed abroad = 5,000 × 23.50% = 1,175
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Limit: 30% × (195,000 ÷ 200,000) × 48,000 = 14,400
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Total net share (30) = 48,195 - 1000 - 1000 = 46,195
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.
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 A 1 , will be recorded in this box; [9] of heading A 2 ; [9] from section B; [5] of epigraph C; [13] of section D and [6] of section E 1 of the declaration, corresponding to the indicated fiscal year.
Non-Resident Income Tax quotas paid on income included in the declaration:
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 12 and, where applicable, box 13 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
Personal Income Tax . Model 151 Special regime applicable to workers posted to Spanish territory - INCOME 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.
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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 25.
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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” : The tax identification number (NIF) assigned in Spain must be entered in this box.
“Last Names” : The first surname and, where applicable, the second surname will be recorded in this same order.
“Name” : The full name will be indicated
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Financial year
Please indicate the year to which the declaration corresponds.
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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 (-).
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Deposit
When the result of the declaration is to be paid (box [43]) the resulting amount will be entered in this box.
Payment method: The chosen option will be recorded:
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Direct debit (will be charged on June 30th)
- Debit from account (will be charged when filing the return)
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Cash and special forms of payment
In the case of direct debit, enter in the “bank account” section the details of the account (IBAN code) opened in Spain in which you wish the amount of this payment to be charged.
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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:
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Waive the refund to the Public Treasury by marking box 1 with an "X", without having to complete any other information in this section.
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Request a refund by transfer by marking box 2 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 it is a bank account opened abroad (EU/SEPA area), you must enter the IBAN code of the account and, where applicable, the SWIFT-BIC code of the banking entity.
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No income or refund
When there is no amount to be paid or returned, an “X” will be marked in the “zero fee” box:
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Filing the return.
The filing of the personal income tax return (form 151) will be done electronically via the Internet. Depending on the result of the declaration and whether or not the payment corresponding to the tax debt has been directly deposited, the following procedure will be followed:
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Self-assessments to be paid whose payment is not made by direct debit
The declarant will contact the collaborating Entity, either electronically (directly or through the Electronic Office of the Tax Agency), or by going to its offices, to make the corresponding payment and provide the data relating to said payment.
The collaborating Entity, once the payment has been made, will assign a Complete Reference Number (NRC) associated with the payment made. Subsequently, the declarant will connect to the Electronic Office of the Tax Agency and will access the presentation procedure corresponding to the self-assessment that he wishes to transmit and will proceed to:
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Select the file with the income tax return (form 151) to transmit.
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Provide the Complete Reference Number (NRC) associated with the income that has been assigned by the collaborating Entity to the declaration to be transmitted.
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Submit the complete self-assessment to the Tax Agency using any of the systems established for electronic filing over the Internet (e-DNI, another electronic certificate recognised by the Tax Agency and Cl@ve PIN).
If the self-assessment is accepted, the Tax Agency will return the data of the payment or refund document validated with a secure verification code, as well as the date and time of submission, on the screen. The taxpayer must print and retain the self-assessment and the validated payment or refund document.
If the self-assessed tax return was refused, the errors detected will be shown so that the taxpayer may correct them.
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Self-assessments to be entered whose payment is made by direct debit
The transmission of the declaration will not require prior communication with the collaborating Entity to make the payment and obtain the NRC. The transmission of the self-assessment, which will include the corresponding direct debit order, will be carried out in accordance with the provisions of the previous section.
Finally, the taxpayer must print and keep the declaration and the payment or refund document validated with a secure 16-character verification code which will contain, in addition to the date and time of filing the declaration, the direct debit order issued.
Important: The deadline for making payment by direct debit ends on June 25.
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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 to 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 Tax Agency 24 Heritage, and with which you can also submit said requests at a later time at the electronic headquarters of the State Tax Administration Agency on the Internet, at the electronic address "https://www.agenciatributaria.gob.es", through the option Procedures, Services and Procedures (Information and Registration)/Collection.
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Self-assessments to be returned, with a request for a refund or waiver of the same in favor of the Public Treasury and refusals
The procedure for submitting these self-assessments is similar to that previously mentioned for the IRPF self-assessments (form 151) to be paid, with the exception that it will not be necessary to carry out the communication phase with the collaborating Entity to make the payment and to obtain the NRC associated with it, nor the domiciliation phase in the collaborating Entity of the payment.
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Dividends and other income derived from participation in the equity of an entity.
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Interest and other revenues obtained by the assignment of equity capitals to third parties.
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Capital gains that arise from transfers of assets(Back)
(2) According to the criteria established in article 72 of Law 35/2006, of November 28, on Personal Income Tax.(Back)