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MEDIUM
FISCAL

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

V1921-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1921-25
Published
15 Oct 2025

Summary

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.

In 6 key points

Lifecycle

2025-10-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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