C. Specific personal income tax assumption that necessarily affects self-assessments for fiscal years prior to 2024: loss of taxpayer status due to change of residence

Regulations: Articles 14.3 and 95 bis Law IRPF , 63.2 and 121 Regulation IRPF

Note: In this case, where the situation that motivates the regularization (loss of taxpayer status in 2024) necessarily affects tax periods prior to 2024 (the last year in which the taxpayer status was held, if applicable, would be 2023), consult the practical manual corresponding to the corresponding tax period (in the case presented, 2023 ).