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Non-Resident Taxation Manual (July 2024)

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

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

Payers must be residents or have a permanent establishment in Spain.

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