Documentation to be presented together with the communication of the option

The communication of the option must be accompanied by documentation justifying registration with Social Security in Spain or documentation that allows the maintenance of the Social Security legislation of origin or, in the event that registration with Social Security is not mandatory. , supporting document of the start date of the activity, the corresponding residence authorization, if applicable, and the following documentation :

1. When an employment relationship, ordinary or special, or statutory, is initiated with an employer in Spain, a supporting document issued by the employer expressing the recognition of the employment or statutory relationship with the taxpayer, the start date of the activity that is recorded in the Social Security registration in Spain, the workplace and its address, as well as the duration of the employment contract.

2. In the case of a posting ordered by your employer, a copy of the posting letter from the employer, as well as a supporting document issued by the employer stating the start date of the activity recorded in the Social Security registration in Spain or in the documentation that allows, where appropriate, the maintenance of the Social Security legislation of origin, the work center and its address, as well as the duration of the transfer order.

3. When, without being ordered by the employer, the work activity is provided remotely through the exclusive use of computer, telematic and telecommunications means and systems, a supporting document issued by the employer expressing the recognition of the employment relationship with the taxpayer, the start date of the activity that appears in the registration with Social Security in Spain or in the documentation that allows, where appropriate, the maintenance of the Social Security legislation of origin, as well as the estimated duration of the provision of labor activity in Spain.

4. In the case of displacements as a consequence of the acquisition of the status of administrator of an entity, a supporting document issued by the entity stating the date of acquisition of the status of administrator. In the event that the entity is considered a property entity under the terms of article 5.2 of the LIS , a document issued by it justifying that the taxpayer's participation in the entity does not determines the status of a related entity in the terms provided in article 18 of the Corporate Tax Law.

5. When it comes to displacements as a consequence of carrying out in Spain an economic activity classified as an entrepreneurial activity, the favorable report issued by the National Innovation Company, SME (ENISA), which will be requested directly by the taxpayer from ENISA, through the General Directorate of Industry and Small and Medium Enterprises, unless the residence authorization provided is that of residence for entrepreneurs.

6. In the case of travel as a result of carrying out an economic activity in Spain by a highly qualified professional who provides services to emerging companies, documentation justifying the status of highly qualified professional, unless the professional's residence permit is provided. highly qualified that you have prior to your transfer , the accreditation of registration as an emerging company in the Commercial Registry or in the competent Registry of Cooperatives to which it provides services, unless There is a procedure enabled for online verification of this circumstance, as well as a document justifying the provision of services to said emerging company.

7. In the case of travel as a consequence of carrying out training, research, development and innovation activities in Spain, a document justifying the carrying out of those activities referred to in article 113.2 of this Regulation, unless the residence authorization provided be it training, research, development and innovation.