Concept
Modelo 151 is a special annual IRPF declaration for taxpayers to whom the Article 93 regime applies. It differs from Modelo 149: Modelo 149 notifies the election of the regime, while Modelo 151 is used for annual reporting during the period the regime is in effect.
The Agencia Tributaria explicitly describes the Article 93 taxpayer as a Spanish resident who has chosen to calculate tax under the rules of the non-resident income tax, but retains the status of an IRPF taxpayer. Therefore, Modelo 151 is not a non-resident declaration in the colloquial sense; it is a special declaration of a Spanish resident within IRPF.
Electronic Filing
The Agencia Tributaria indicates electronic filing as the method for submitting Modelo 151. The filing period follows the general deadline for IRPF declarations, taking into account special rules for bank direct debit of payment if an amount is due.
What Is Included in the Calculation
Under the Article 93 regime, the tax base is divided. For employment income and qualified activities, a separate rate applies: 24% up to €600,000 and 47% on the excess. For dividends, interest, and capital gains, when they are subject to taxation in Spain under the regime, the Agencia Tributaria indicates a separate scale for the corresponding base.
The formula "one rate for all income" is incorrect. The regime does not eliminate the analysis of income source, nature of payment, permanent establishment, withholdings, international double taxation liability, and documents that confirm the basis for applying the regime.
Tax Residency Certificate
The Agencia Tributaria indicates that an IRPF taxpayer who has elected the Article 93 regime may request a Spanish tax residency certificate. This is important for banks, brokers, employers, and foreign tax agents, but the certificate itself does not replace the analysis of the double taxation treaty and does not turn the Article 93 regime into a universal exemption from withholding taxes at source.