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V1921-25 ·15 October 2025 ·consulta-vinculante Medium impact
Tax

Filing model 100 instead of 151 does not constitute withdrawal from the special regime

A taxpayer who opted for the special regime for displaced persons mistakenly filed model 100 instead of model 151 for 2023. The DGT concludes that this error does not amount to withdrawal from the regime and may be corrected through amendment of the self-declaration.

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2025-10-15PublishedPublished 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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