AEAT · Forms
AEAT publishes updated Modelo 151 instructions for tax year 2025
Official 2025 guidance with clarifications on remote-work classification and stock-based compensation.
Read article →★ Latest · Featured
AEAT publishes updated Modelo 151 instructions for tax year 2025
The Spanish tax authority has released its official 2025 guidance for impatriate income-tax filings, with minor clarifications on remote-work income classification, the treatment of stock-based compensation and the documentation required for foreign-employer payslips.
Read the full article →[ EDITORIAL IMAGE · 4:3 ]
Deadlines
Reminder: Modelo 151 filing window closes 30 June 2026
Impatriates filing for tax year 2025 have until 30 June. Late filings carry surcharges and risk forfeiture.
Read article →Regional
Madrid extends regional deductions for impatriates under the regime
Confirmed extension of certain regional deductions applicable to impatriate taxpayers for 2025–2026.
Read article →Regulatory
2026 inflation adjustments: €600,000 ceiling and rates left unchanged
The threshold separating the 24% band from the 47% top band remains constant for 2026.
Read article →Case law
Supreme Court: six-month application deadline is non-extendable
Tribunal Supremo upholds AEAT's strict interpretation of the six-month window. Late applicants cannot recover the regime.
Read article →DGT · Consultation
DGT clarifies digital nomad qualifying activities in V2103-25
Binding ruling on the scope of qualifying remote-work arrangements for digital nomads applying for the regime.
Read article →