If you belong to any of the groups mentioned in this article, you still have time to benefit from the following special tax regimes.
The Order HFP/1338/2023, published in the Official State Gazette on December 13, approves Form 149 related to the choice of the special regime applicable to workers, professionals, entrepreneurs, and investors relocated to Spanish territory in the Personal Income Tax (IRPF).It also introduces Form 151 for the declaration of the Personal Income Tax (IRPF) for taxpayers under the special regime for workers professionals, entrepreneurs, and investors relocated to Spanish territory.
To opt for the special expatriate regime through Form 149, as established by Order HFP/1338/2023, taxpayers must meet the following requirements:
1.Fiscal residence in Spain in 2023: Taxpayers must have established their fiscal residence in Spain in the year 2023 as a result of a relocation that occurred in 2022 or 2023.
2.Individual choice: The choice of this regime is individual. Both the main taxpayer, who relocates to Spanish territory due to a labor contract, acquisition of the status of administrator, engagement in entrepreneurial economic activity, exercise of highly qualified professional activity, or participation in training, research, development, and innovation activities, and associated taxpayers, such as spouse, parent of children in common without a marital relationship or children under 25 years of age (except disability), must exercise the option to benefit from this special tax regime.
3. 6-month period: The deadline to exercise the option for this special regime is 6 months from the entry into force of the ministerial order, scheduled for December 16, 2023.
4.Electronic submission: The submission of Form 149, along with the necessary additional documentation, must be done electronically through the Internet.
It is important for taxpayers to meet these requirements and follow the established procedures to ensure the right to apply the special expatriate regime.
With regard to form 151 for the Personal Income Tax (IRPF) return of taxpayers under the Special Regime for workers, professionals, entrepreneurs and investors moving to Spanish territory:
Taxpayers who must file their income tax return using form 151 Personal Income Tax Return (IRPF) are those who are under the Special Regime applicable to workers, professionals, entrepreneurs and investors posted to Spanish territory. Some relevant points related to deadlines and conditions are as follows:
1.Filing deadline for Form 151:
It must be submitted electronically through the Internet.
It must be filed within the same period approved each year, in general for Personal Income Tax returns, without prejudice to the period specifically established for direct debit of the payment of the tax debts resulting from the returns.
For those taxpayers who have acquired tax residence in Spain and are under the Special Regime, it will be used for the first time for the return corresponding to the 2023 tax period to be filed in 2024.
2.Conditions for filing Form 151:
It is intended for IRPF taxpayers to whom the Special Regime is applicable.
Special Regime : In summary
Order HFP/1338/2023 approves Forms 149 and 151 for the special personal income tax regime applicable to workers, professionals, entrepreneurs and investors posted to Spanish territory. For form 149, taxpayers must have tax residence in Spain in 2023, exercise the option individually, whether they are the main taxpayer or dependents thereof, and file electronically within 6 months of the entry into force of the aforementioned order. Form 151 Income Tax Return for taxpayers under the Special Regime is filed electronically within the general IRPF period, used for the first time in 2024 for those taxpayers who have acquired tax residence in Spain in the 2023 tax year. It is essential to follow the procedures for applying these special regimes.
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