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Practical manual for Income Tax 2023.

Documentation to be submitted with the communication of the option

The communication of the option must be accompanied by supporting documentation of 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 documentation of the start date of the activity, the corresponding residence permit, if applicable, and the following documentation :

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

  2. In the case of a transfer ordered by your employer, a copy of the employer's transfer letter, as well as a supporting document issued by the employer stating the start date of the activity that appears in the registration with Social Security in Spain or in the documentation that allows, where applicable, the maintenance of the Social Security legislation of origin, the workplace and its address, as well as the duration of the transfer order.

  3. When, without being ordered by the employer, the work activity is carried out remotely through the exclusive use of computer, telematic and telecommunications means and systems, a supporting document issued by the employer stating 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 applicable, the maintenance of the Social Security legislation of origin, as well as the estimated duration of the provision of the work activity in Spain.

  4. In the case of transfers as a result of acquiring 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 patrimonial entity in the terms of article 5.2 of the LIS , a document issued by the same justifying that the taxpayer's participation in the entity does not determine the condition of related entity in the terms provided for in article 18 of the Corporate Tax Law.

  5. In the case of travel as a result of carrying out an economic activity in Spain classified as entrepreneurial activity, the favourable report issued by the National Innovation Company, SME (ENISA), which will be requested directly by the taxpayer to ENISA, through the General Directorate of Industry and Small and Medium-sized Enterprises, unless the residence permit provided is a residence permit for entrepreneurs.

  6. In the case of travel as a result of an economic activity carried out in Spain by a highly qualified professional who provides services to emerging companies, supporting documentation proving the status of highly qualified professional, unless the highly qualified professional residence permit held by prior to travel is provided , proof of registration as an emerging company in the Commercial Registry or in the competent Registry of Cooperatives to which the professional provides services, unless there is a procedure in place for online verification of this circumstance, as well as supporting documentation proving the provision of services to said emerging company.

  7. In the case of travel as a result of carrying out training, research, development and innovation activities in Spain, a supporting document justifying the performance of these activities as referred to in Article 113.2 of this Regulation, unless the residence permit provided is for training, research, development and innovation.