Personal Income Tax. Refund. Reimbursement procedure. Special system applicable to workers posted to Spanish territory. (Form 151. For taxpayers who opted for this system after 1 January 2015)
Derived from Personal Income Tax. The purpose of the refund procedure is to reimburse the amounts due in accordance with the regulations of each tax. They are refunds derived from the regulations for each tax that correspond to amounts duly deposited or paid as a result of applying the taxes.