BackOrder HFP/1338/2023, published in the BOE on December 15, 2023, approves model 151 for the Declaration of the Personal Income Tax (IRPF) for taxpayers under the special regime of workers displaced to Spain, along with model 149 for Communication to choose to be taxed under said regime.
These models reflect the latest modifications in the current regulations since January 1, 2023, specifically in Article 93 of the Income Tax Law and Articles 113 and following of the Income Tax Regulation.
Additionally, a modification is made to Order EHA/3316/2010, which affects models 210, 211, and 213 for self-assessment of the Non-Resident Income Tax (IRNR), establishing conditions and procedures for their submission, as well as rules related to the taxation of non-residents.
New Model 151: Income Tax Declaration for Individuals Displaced to Spain
Order HFP/1338/2023, published in the Official State Gazette on December 15, 2023, approves Model 151 for the Declaration of the Personal Income Tax (IRPF), intended for taxpayers under the special regime applicable to workers, professionals, entrepreneurs, and investors displaced to Spain. This form, governed by Article 114 of the Income Tax Regulation, must be submitted electronically via the internet. The submission deadline coincides with the one established annually for general IRPF declarations. Model 151 will be used for the first time for the 2023 tax period, to be filed in 2024.
New Model 149: Communication of Option, Waiver, and End of Displacement for Taxpayers Under Special Regime in Spain
Order HFP/1338/2023, published in the Official State Gazette on December 15, 2023, approves Model 149, titled “Income Tax for Individuals. Special regime applicable to workers, professionals, entrepreneurs, and investors displaced to Spanish territory. Communication of the option, waiver, exclusion, or end of displacement.” This form is essential for taxpayers choosing to be taxed under the special regime and must be submitted electronically. The communication is to be done individually by each taxpayer, with the main taxpayer’s communication preceding that of their associated taxpayers.
The deadline for submitting this communication varies depending on the situation of the main or associated taxpayer. Additionally, this model is used to communicate the waiver and exclusion from the special regime. In the case of the end of displacement without losing tax residency in Spain, Model 149 is also used to report the end of displacement and prevent the consideration of income obtained during the application of the special regime.
The order specifies the documentation required in each case and will enter into force on December 16, 2023, one day after its publication in the Official State Gazette.
Optimization of Self-Assessments: Reforms to Model 210 of the Non-Resident Income Tax (IRNR)
Order HFP/1338/2023 introduces improvements to the management of self-assessments for Model 210 of the Non-Resident Income Tax (IRNR), amending Order EHA/3316/2010. Specifically, these changes aim to streamline the process when the declared income pertains to rental income from real estate. The reform stipulates that, in such cases, the “individual performing the self-assessment” must be the taxpayer themselves and includes technical enhancements. These modifications apply to Model 210 self-assessments submitted from December 16, 2023, the effective date of the order.
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