AT updated the IRS submission process, requiring NHR holders to declare certain expenses by March 31 or face potential penalties.

Why it matters. This change requires NHR holders to declare certain expenses by March 31. Similar to the January 2026 AIMA update, ensure that your Modelo 3 IRS return accurately reflects any relevant expenses. Check whether your residence permit or visa category is affected.
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Read the official source (linked below) for the full text and exact dates.

View the official AT record ↗

This post summarizes a change detected at an official public source, for people living abroad. It is general information, not legal, immigration, or tax advice. Always confirm effective dates, scope, and eligibility against the official record, and consult qualified counsel for your situation.