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Non-Resident Taxation Manual (February 2024)

Workers going abroad

Regulations: article 32 Law IRNR ; article 17 IRNR Regulation and Order HAC /117/2003, of January 31, which approves model 247.

Employed workers who, not being taxpayers of the Non-Resident Income Tax, are going to acquire this condition as a result of their trip abroad by their employer, may notify the Tax Agency, using communication model 247 .

The Tax Agency will issue workers a document to be delivered to the employer, so that the latter can make IRNR withholdings, from the date indicated therein.

The document will extend its effects, with respect to the practice of withholdings according to the Income Tax of non-residents, to a maximum of two calendar years, that of the displacement and the following one, or if the displacement cannot be computed, the two immediately following .

The use of this procedure does not exempt the worker from proving their new tax residence before the Tax Administration.

To use this procedure, it is necessary to prove the existence of objective data in the employment relationship that makes it foreseeable that, as a consequence of the provision of work in another country, the stay there will be greater than 183 days during the calendar year in which it occurs. the displacement or, failing that, the following.

The accreditation will be carried out by means of a supporting document from the payer of the work performance that expresses the recognition of the employment relationship with the worker, the country or territory of posting, the duration of the contract, the start date of the provision of work in another country, and the duration of the posting, with an indication of the expected end date of the posting.

Place of presentation: In the Administration or Delegation corresponding to your tax domicile prior to the transfer.

Filing period: From 30 days prior to the date of departure from Spanish territory that has been communicated and, at most, until the end of the period in which the effects of the documents issued by the Tax Agency are expected to be extended.