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V0455-26 ·27 February 2026 ·consulta-vinculante Medium impact
Tax

Model 296 to be used for annual declarations of special regime workers

A company asks whether a foreign employee under the special regime of Article 93 of the LIRPF should be included in Form 190 or Form 296. The DGT responds that Form 296, for the Income Tax on Non-Residents, must be used.

In 6 key points

How it affects those involved

Employers must use Form 296 for annual withholding declarations of foreign employees under the special regime of Article 93 of the LIRPF.

Lifecycle

2026-02-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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