Model 151 Special regime applicable to workers, professionals, entrepreneurs and investors, transferred to Spanish territory
General Details
Denomination
Model 151 Special regime applicable to workers, professionals, entrepreneurs and investors, transferred to Spanish territory
Procedure type
Taxation
Subject
Taxes
Purpose
Individuals who acquire tax residency in Spain as a result of moving to Spanish territory for work reasons may choose to pay taxes under the IRNR (with certain special conditions), while maintaining, however, the status of taxpayers under the IRPF, during the tax period in which the change of residence takes place and during the following five tax periods, provided that certain conditions are met. The tax declaration will be made using form 151.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen
Place for presentation
Telematic
Documentation
Model 151
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
Does not have
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
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).
Regulations approving the inclusion of the procedure or service in the registry
Resolution of December 28, 2009, of the Presidency of the State Tax Administration Agency,creating the e-portal and regulating the electronic registers of the Tax Agency (Official State Gazette, 29 December 2009).