The Ministry of Finance has added a new mandatory field to the Modelo 3 IRS return, affecting all residents with foreign income.
Why it matters. This change requires all residents with foreign income, including expatriates, to include a new mandatory field in their Modelo 3 IRS return. Similar to the January 2026 AIMA update, ensure that your residence permit or visa category is affected and adjust your tax declaration accordingly.
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Read the official source (linked below) for the full text and exact dates.
View the official MoF 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.