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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.
Cuestión planteada Si el hecho de haber presentado el modelo 100 supone la pérdida del derecho a aplicar el régimen especial y presentar modelo 151 por los ejercicios a los que tendría derecho.
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