Key updates in tax declarations for new arrivals in Spain in 2023

The inscription tax on wooden cubes on a dark concrete background. Can be used as part of your composition

The recent regulation of December 13th, Order HFP/1338/2023, has introduced significant changes in tax rules, particularly for individuals under the Special Regime for those relocated to Spain. Here, we explain the most important aspects in a straightforward manner.

1. New Approved Models: 149, 151 and Modification of IRNR 210

The order approves Form 151 of the Personal Income Tax Return and Form 149 of Communication for taxpayers under the special regime for displaced persons. In addition, a modification is introduced in the IRNR form 210, aimed at declaring income obtained without a permanent establishment.

2. Form 151: Personal Income Tax Return for Displaced Persons

  • To be filed electronically via the internet.
  • First use for the 2023 tax period (to be filed in 2024).
  • The filing deadline will coincide with the general Personal Income Tax deadline.
  • For returns with payment by direct debit, it is permitted from the start of the period until five days before the end of the period.

3. Form 149: Notification of Option, Waiver and Exclusion 

  • To exercise the special taxation option.
  • It is filed electronically and refers to both the main taxpayer and associates.
  • Specific deadlines for filing the option, waiver and exclusion.
  • It will also be used to communicate the end of the posting.

4. Changes to IRNR Form 210

  • Modification to improve the management of self-assessments, especially for property rental income.
  • It is established that the self-assessment is to be made directly by the taxpayer.

5. Entry into Force and Required Documentation

  • The Order enters into force on 16 December 2023.
  • It specifies the documentation required for each communication.

Conclusion

With the approval of new forms such as Forms 151 and 149 and modifications to IRNR Form 210, the tax landscape is redefined. We highlight the mandatory electronic filing of Form 151, its application for the 2023 tax period, and the specific deadlines for communicating options and exclusions through Form 149.

 In addition, the taxpayer directly assumes the self-assessment in Form 210. These changes come into force on 16 December 2023, underlining the importance of familiarising oneself with the required documentation and complying with tax obligations in this new regulatory scenario.

Contact Us

These updates are crucial to ensure tax compliance! Make sure you know the details and deadlines to avoid setbacks.

We will facilitate your tax transition in 2023!  If you need help filing new taxes, such as form 151, and 149, or modifications to form 210, our team of experts at CostaLuz Lawyers is here to guide you.

Don’t hesitate to contact us for personalised advice and ensure you comply with all the tax news. We are ready to make your tax experience easier and more successful!

Maria Luisa Castro

Director and Founder
María founded CostaLuz Lawyers in 2006 and is the Firm’s Director. María is registered Lawyer number 2745 of the Cadiz Bar Association and is licensed to practice in all areas of law throughout Spain. Working closely with her team, María has developed the firm into one of the most highly regarded and trusted Spanish Law Firms acting for English-speaking clients with legal problems in Spain. We’re here to help. Contact us today for a free, no-obligation, initial legal orientation.
 

Leave a Comment

Your email address will not be published. Required fields are marked *

Scroll to Top