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Non-Resident Taxation Manual (February 2024)

Chapter 9. Special procedure to determine withholdings on employment income in the event of a change of residence

This is a voluntary procedure that can be used by employed workers, the purpose of which is to anticipate the effects of a change of residence in the withholdings on work income.

The payers must be residents or with a permanent establishment in Spain.

  1. Workers who move to Spanish territory
  2. Workers going abroad