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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.
Cuestión planteada Si puede solicitar acogerse al régimen especial en su normativa en vigor desde 1 de enero de 2015 y solicitar rectificación de su autoliquidación modelo 150.
Para ejercer la opción de aplicar el régimen especial según la redacción vigente a 31 de diciembre de 2014, el contribuyente debe presentar la declaración del ejercicio 2015 en el modelo 150. Según la Ley General Tributaria, las opciones que deban ejercitarse con la presentación de una declaración no pueden rectificarse con posterioridad, salvo que la rectificación se presente en el periodo reglamentario de declaración.
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