On 15 December 2023, the Spanish Tax Agency published the Order HFP/1338/2023 in the Official Gazette. The Order authorizes the use of Form (Modelo) 151. Form (Modelo) 151 is the tax return form for taxpayers in accordance with the special inbound expatriate regime. The Order also approves Form (Modelo) 149, the application form for a special inbound expatriate regime.
Under the special regime, inbound expatriates with Spanish tax residence status can be taxed in accordance with the non-resident income tax rules. Previously, inbound expatriates were taxed under personal income tax rules. This option is available from the year of their Spanish tax residence status acquisition and for the next 5 years. This applies as long as they do not earn income that could be considered derived from a permanent business or establishment in Spain. This regime was eased after the “Startup Law” was enacted.
From 1 January 2023, qualified teleworkers (digital nomads), self-employed professionals, and startup entrepreneurs can apply for this new regime. Their spouses and children below 25 can also take advantage of this special regime. This special regime applies only if the taxpayer has not been a tax resident in Spain for 5 years.
The Order HFP/1338/2023 also amends self-assessment Forms 210, 211, and 213 for non-resident income tax. The Forms’ purpose is as follows:
- Form 210 — is used for income not obtained through a permanent establishment
- Form 211 — is used for withholding tax in relation to real estate acquisition
- Form 213 — is used for the special tax on real estate owned by non-resident entities
