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V1281-18 ·17 May 2018 ·consulta-vinculante Medium impact
Tax

Option for displaced workers regime cannot be amended after Model 150 submission

The consultant asks whether they can access the special regime for displaced workers introduced in 2015 and amend their Model 150 declaration. The DGT responds that the regime option must be exercised in the 2015 declaration and cannot be amended later.

In 6 key points

Lifecycle

2018-05-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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