Professionals, entrepreneurs and investors displaced to Spanish territory

The Official State Gazette (BOE) today publishes the Order HFP/1338/2023 of 13 December, approving Form 151 of the Personal Income Tax Declaration for taxpayers of the Special Regime applicable to workers, professionals, entrepreneurs and investors displaced to Spanish territory, as well as Form 149 of the Communication for the exercise of the option to be taxed by said regime, and amending Order EHA/3316/2010 of 17 December 2010 approving forms of self-assessment 210, 211 and 213 of the Income Tax of non-residents, which must be used to declare income obtained without the mediation of a permanent establishment, the retention 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 establishing the general conditions and the procedure for its presentation and other rules relating to the taxation of non-residents, related to our recent post on this topic.

We highlight:

By this order the communication and declaration forms adapted to the content of the scheme in its version in force since 1 January 2023 are approved.. To this end, a new model 149 is approved for the communication of the option, waiver and exclusion, as well as the termination of the posting to Spanish territory for the purposes of the provisions of Article 114(2)(a) of the Personal Income Tax Regulation. Also, a new special form for the declaration of Personal Income Tax of the special regime applicable to workers, professionals, entrepreneurs and investors displaced to Spanish territory is approved, Model 151. Taking into account the special characteristics and conditions of the taxpayers who can apply this special tax regime, posted workers, teleworkers, highly qualified professionals, people who carry out training, research, development and innovation activities and entrepreneurs, the way of presentation of these models will be electronic.

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Second final provision. Entry into force.

This Order shall enter into force on the day following that of its publication in the Official State Gazette. However:

a) Form 151 of "Declaration of Personal Income Tax. Special scheme applicable to workers, professionals, entrepreneurs and investors posted to Spanish territory’ approved in this order will be used for the first time for the filing of the tax return for the 2023 tax period to be filed in 2024.

The amendments referred to in the first final provision shall apply to self-assessment forms 210 submitted as of the entry into force of this Order.