Purpose and the right form
Modelo 151 is the annual income tax return for taxpayers to whom the special inbound regime applies. Modelo 149 communicates the regime option; 151 declares the annual tax. Do not use 151 just because a calculator suggests eligibility.
What to prepare
Prepare regime accreditation, NIF, tax-year records, employment and other reportable income, withholding, relevant deductions and any foreign-tax evidence required by the regime’s rules.
Spanish fields to review
Check Ejercicio, taxpayer identity, income categories, tax withheld and the final result. The special regime’s scope and calculation differ from ordinary IRPF; copying a Modelo 100 result is not a reliable method.
How to submit yourself
Open the official AEAT service below and select the correct year and period. Identify yourself using a method accepted by that service, or use an authorised representative. Complete the form, validate it, correct blocking errors and review warnings. Select the appropriate payment or result option. Finish the official signing and sending process yourself. Download the filed declaration and receipt with its verification code; a saved draft, preview or payment alone is not proof of filing.
Deadlines and payment
The filing period generally follows the ordinary IRPF campaign approved for that year. Check the separate direct-debit cutoff and the service for the relevant year; do not treat a past campaign’s dates as permanent.
Common mistakes and next steps
Use the service for 2023 onwards or the earlier-year service as appropriate. Retain the filed copy and receipt. A 149 application or a payroll withholding change does not file the annual return.