Individuals who acquire their tax residence in Spain as a result of moving to Spanish territory may opt to pay Non-Resident Income Tax, maintaining their status as taxpayers for Personal Income Tax, during the tax period in which the change of residence takes place and during the following five tax periods, when, under the terms established by regulations, the following conditions are met (regulations in force since 1 January 2015):
To exercise this option, the taxpayer must file form 149 with the tax authorities. Taxpayers who have opted for this system will also use this form to renounce this system or when they are excluded from it due to non-compliance with any of the conditions determining its application. The tax return shall be made on form 151.
However, workers posted to Spanish territory prior to 1 January 2015 may opt to apply the special regime as it stood on 31 December 2014. To exercise this option, they must file the tax return corresponding to the 2015 tax year on form 150, instead of the new form 151. The option will be maintained until the end of the application of the special regime, and form 150 must also be used during the remaining years of application of the regime.
The Campussing service that we offer has two modalities and can consist of:
- Only presentation of form 149 for the applicant if they have already analysed and are clear about the regime under which they wish to apply.
- Advice and filing or registration: in which we advise the interested party depending on their situation and case and subsequently once they have taken the decision based on the study. This service includes accompaniment to an appointment if necessary and case study, and subsequently we proceed to file form 149 or the corresponding form for each case together with the applicant. In this way you will be sure that the decision you are going to make is the most appropriate one.
Once you have contracted this service and your request has been formalised, your Campussing assistant will contact you to answer any questions you may have, as well as to inform you of the whole process and ask you for the documents we will need for the correct execution of the service.
Don’t worry, we will accompany you throughout the whole process, and if your presence is necessary for any reason to complete this registration, we will take care of requesting and coordinating the appointment, trying whenever possible to make an appointment on a day and time that suits you. We take care of everything!
If you have doubts about this product and you are looking for other options, access our consultation and quotation form by clicking on the following button: