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V0698-23 ·23 March 2023 ·consulta-vinculante Medium impact
Tax

Query rejected for being submitted after tax declaration deadline

A taxpayer inquires about their tax residency in 2021 and the possibility of applying for the special regime for displaced workers. The DGT determines the query is rejected as it was submitted after the IRPF declaration deadline.

In 6 key points

How it affects those involved

The query is rejected due to late submission, and no assessment on residency or special regime eligibility can be made.

Lifecycle

2023-03-23PublishedPublished 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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