In previous blog posts, we have mentioned the main modifications to the Special Regime for Workers Posted to Spanish Territory and since 15 December 2023 the new format of Form 149 has been approved by the Spanish Tax Agency, to accommodate the new groups that can access the so-called Beckham Law from 1 January 2023 (Law 28/2022).
Form 149 is a form used in Spain to communicate the option of taxation under the special regime applicable to workers posted to Spanish territory. This form must be submitted by taxpayers wishing to exercise this option.
For the purposes of reporting the main changes, two main concepts come into play: main taxpayer or associated taxpayer. In the case of a principal taxpayer, he has a period of six months from the date of commencement of the activity as stated in the registration with the Social Security in Spain or in the supporting documentation. In the case of associated taxpayers, six months from the date of their entry into Spanish territory or within the previous period foreseen for the main taxpayer, whichever is longer.
This modification is reflected in the first section of Form 149, in which, from 15 December 2023, a box with the option Main taxpayer or Taxpayer associated with another main taxpayer can be ticked. The different options that each of them can use are indicated in the fourth section of the form, which is broken down into section A for all the options that can be considered by the main taxpayer and section B for all the options that can be considered by the associated taxpayer.
The new options for the main taxpayer related to being an employee are the following:
-Initiation of employment relationship with Spanish employer.
-Posting ordered by employer with posting letter.
-Displacement not ordered by the employer, of a teleworker.
Likewise, there are new options for the taxpayer if he/she is a director of an entity, which with the new modification, there are two different options: director of an entity and director of an asset-holding entity of article 5.2 LIS.
In the following sections, the modifications to the main taxpayers are extended to include the following new groups:
– Those who move to develop an entrepreneurial activity under the terms of Law 14/2013, of 27 September, on support for entrepreneurs and their internationalisation.
-Highly qualified professionals who provide services to emerging companies.
– Those who carry out training, research, development and innovation activities and meet certain requirements.
On the other hand, section B offers the modifications made to Form 149, of options for associated taxpayers, such as the ability to include the taxpayer’s children under the age of twenty-five (or whatever their age in the case of disability) and their spouse or, in the event of there being no marital relationship, the parent of the children.
Finally, we should point out that the Spanish Tax Agency establishes a period of six months to make the necessary modifications and to allow all those who could not apply for this law to do so at the time. Likewise, the communication of the renunciation of the application of the special regime will take place during the months of November and December. When a main taxpayer has communicated its renunciation or exclusion, it will not be necessary for the associated taxpayers to communicate this to the Tax Administration.
Should you have any queries about the options for applying the impatriate regime, our office is at your disposal.
Carmen Moya López.
