Form 150. Personal Income Tax. Special scheme applicable to employees posted to Spanish territory. (For taxpayers who opted for this regime before 1 January 2015)

Denomination

Form 150. Personal Income Tax. Special scheme applicable to employees posted to Spanish territory. (For taxpayers who opted for this regime before 1 January 2015)

Procedure type

Taxation

Subject

Taxes

Purpose

Taxpayers of Personal Income Tax (IRPF) 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. Under this special regime, individuals who acquire tax residency in Spain as a result of moving to Spanish territory may choose, by means of a communication addressed to the tax authorities, 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 conditions established by regulation are met.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen

Place for presentation

Telematics.

AEAT offices.

Associates.

Post Offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

Model 150

Phases of the procedure/service

There are no specific processing phases.

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Resources

No appeal is allowed

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing