Form 149. Personal Income Tax (IRPF). Special regime applicable to workers, professionals, entrepreneurs and investors who move to Spanish territory. Communication of the option, resignation, exclusion and end of the displacement.
General Details
Denomination
Form 149. Personal Income Tax (IRPF). Special regime applicable to workers, professionals, entrepreneurs and investors who move to Spanish territory. Communication of the option, resignation, exclusion and end of the displacement.
Procedure type
Taxation
Subject
Taxes
Purpose
Form 149 is the communication of option, waiver and exclusion from the special regime of Personal Income Tax - Special regime of taxation for Income Tax of Non-Residents. According to which, non-resident individuals who acquire their tax residency in Spain as a result of moving to Spanish territory may choose to pay Non-Resident Income Tax, maintaining their status as taxpayers of Personal Income Tax, during the tax period in which the change of residence takes place and during the following five tax periods, when certain regulatory conditions are met.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen
Place for presentation
Telematic
Documentation
Model 149
Phases of the procedure/service
Model 149 presentation
Issuance of the supporting document by the Tax Agency.
Forms
Resolution deadline
10 working days
Resolution body
State Revenue Office
Resources
No appeal is allowed
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Order HFP/1338/2023, of December 13,by which form 151 of the Personal Income Tax Declaration is approved for taxpayers of the special regime applicable to workers, professionals, entrepreneurs and investors relocated to Spanish territory, as well as form 149 of Communication for exercising the option to pay taxes under said regime, and Order EHA / 3316/2010, of December 17, is modified, by which self-assessment forms 210, 211 and 213 of the Non-Resident Income Tax are approved, which must be used to declare income obtained without the mediation of a permanent establishment, the withholding made in the acquisition of real estate from non-residents without a permanent establishment and the special tax on real estate of non-resident entities, and the general conditions and procedure for its presentation and other rules regarding the taxation of non-residents are established (BOE 15-December-2023)
Processing regulations
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Orden HAP/2783/2015, de 21 de diciembre,
por la que se aprueba el modelo 151 de declaración del Impuesto sobre la Renta de las Personas Físicas para contribuyentes del régimen especial aplicable a los trabajadores desplazados a territorio español, así como el modelo 149 de comunicación para el ejercicio de la opción por tributar por dicho régimen, y se modifican la Orden HAP/1136/2014, de 30 de junio, por la que se regulan determinadas cuestiones relacionadas con las obligaciones de información y diligencia debida establecidas en el acuerdo entre el Reino de España y los Estados Unidos de América para la mejora del cumplimiento fiscal internacional y la aplicación de la ley estadounidense de cumplimiento tributario de cuentas extranjeras y se aprueba la declaración informativa anual de cuentas financieras de determinadas personas estadounidenses, modelo 290, y otra normativa tributaria.
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Orden HAP/2194/2013, de 22 de noviembre,
por la que se regulan los procedimientos y las condiciones generales para la presentación de determinadas autoliquidaciones, declaraciones informativas, declaraciones censales, comunicaciones y solicitudes de devolución, de naturaleza tributaria (BOE 26-noviembre-2013).
Regulations approving the inclusion of the procedure or service in the registry
Order HAP/2194/2013, of November 22,which regulates the procedures and general conditions for the presentation of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature (BOE 26-November-2013).