{"id":62925,"date":"2024-04-17T10:24:50","date_gmt":"2024-04-17T08:24:50","guid":{"rendered":"https:\/\/www.escura.com\/declaracion-de-la-renta-regimen-especial\/"},"modified":"2024-04-19T13:41:54","modified_gmt":"2024-04-19T11:41:54","slug":"personal-income-tax-return-for-the-year-2023","status":"publish","type":"post","link":"https:\/\/www.escura.com\/en\/personal-income-tax-return-for-the-year-2023\/","title":{"rendered":"Personal Income tax return for the year 2023"},"content":{"rendered":"

\"Declaraci\u00f3n<\/span><\/div>
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Personal Income tax return for the year 2023 – Special Tax Regime for impatriates art 93. Ley IRPF (Personal Income Tax Law)<\/h1>\n<\/div>
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\u00cdndice<\/strong><\/h3>\n<\/div>
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ESCURA<\/strong> would like to inform you that the period for filing the Personal Income Tax Return and the Wealth Tax Return for 2023 has started for taxpayers under the special regime for impatriates, \u201cBeckham Law.\u201d<\/p>\n

Taxpayers subject to the special regime for impatriates must pay taxes in Spain only on income from Spanish sources, except for income from economic activities classified as entrepreneurial activities or income from work obtained by the taxpayer during the application of the special regime, which will be taxed on a worldwide basis.<\/p>\n

In relation to the wealth tax and the tax on large fortunes, taxpayers subject to the special regime are only subject to assets located in Spanish territory.<\/p>\n

The deadline for submission is 1 July 2024<\/strong>; if the taxpayer wishes to pay by direct debit, the deadline is 26 June 2024<\/strong>.<\/p>\n

This newsletter lists documents for guidance required to prepare your tax returns.<\/p>\n

BASIC DOCUMENTS FOR THE PREPARATION OF THE RETURNS (*)<\/strong><\/h2>\n

Photocopy of the taxpayer\u2019s D.N.I or N.I.F, showing its expiry date in addition to the DNI number. If you opted for the special regime with your spouse or another member of the family unit, a copy of their DNI or NIF.<\/p>\n

We would also need the following personal information:<\/p>\n