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V1921-25 15 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · régimen especial de desplazados

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.

The question raised

Whether the act of having filed Form 100 entails the loss of the right to apply the special regime and file Form 151 for the tax years to which the taxpayer would be entitled.

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