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Special Procedure to Determinate Tax Withheld on Work Income in Case of Change of Residence

This is a voluntary procedure that can be used by employees which purpose is to anticipate the effects of the change of residence in the tax withheld on earnings from work. Employers must be residents or with a permanent establishment in Spain.

A. Workers who move to Spain

Employees who do not pay Personal Income Tax, but who will acquire this status as a consequence of moving to Spain can notify the Tax Administration of this circumstance by using Notification Form 147.

The Tax Agency will issue workers with an identification document to be delivered to the employer in order for them to withhold tax according to the Income Tax (IRPF) regulations from the date indicated.

For the application of this procedure it must be proved through objective data in the employment relationship that the worker will stay in Spain for more than 183 days in the calendar year in which the move takes place, or alternatively, in the following calendar year. For this purpose, the communication form will be accompanied by a supporting document from the payer of the remuneration stating the recognition of the employment relationship with the worker, the date on which work began on Spain, the workplace and its address, the length of the contract and the intention of the payer that the worker will carry out work in Spain for a minimum period of over 183 days during the calendar year in which the date of commencement of the work falls, or, alternatively, that this minimum period of stay will take place during the following calendar year.

  • Where to file the return: in the DelegaciĆ³n or AdministraciĆ³n in whose territorial area the home address is located on Spain at the time of filing the return. If this cannot be determined, the workplace location will be used. In the absence of this last criterion, the tax address of the payer of the remuneration will be used.
  • Deadline for filing the return: from 30 days previous to the date of entry in Spain notified and up to 183 days after the time of the move, or up to 30 June of the following year, if the minimum period of stay required must take place in this year.

B. Workers who move abroad.

Employed workers who do not pay non resident income tax, but who will acquire this status by being moved abroad by their employer, can notify the Tax Agency by using Notification Form 247.

The Tax Agency will issue workers with a document to give their employer in order for the latter to withhold tax for IRNR (Non resident income tax), from the date indicated in the document. The effects of the document will be extended, in terms of the practice of withholding tax for Non resident Income Tax, for a maximum of two calendar years, the year of the move and the following year, or if it is not applicable to calculate the year of the move, the two years immediately following it. The use of this procedure will not exonerate the worker from accrediting their new tax residence to the Tax Administration. For the application of this procedure it must be proved through objective data in the employment relationship that the worker will stay in Spain for more than 183 days in the calendar year in which the move takes place, or alternatively, in the following calendar year.

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