Workers who move to Spanish territory

Regulations: Article 99.8.2 Law Income Tax ; Article 89.B) Personal Income Tax Regulations and Order HAC /117/2003, of January 31, approving model 147.

Self-employed workers who are not taxpayers for Personal Income Tax, but who will acquire this status as a result of their move to Spanish territory, may inform the tax authorities of this circumstance, using the communication form 147 .

The Tax Agency will issue workers with a supporting document to be delivered to the payer of their work income, so that the latter can make the withholdings in accordance with the ILRPF regulations, from the date indicated therein.

In order to apply this procedure, it must be proven that there are objective data in the employment relationship that make it foreseeable that, as a consequence of the same, a stay in Spanish territory of more than 183 days will occur during the calendar year in which the transfer takes place or, failing that, in the following year.

For this purpose, a supporting document from the payer of the employment income must be attached to the communication model, stating the recognition of the employment relationship with the worker, the date of commencement of the provision of work in Spanish territory, the workplace and its address, the duration of the contract and the payer's intention that the worker perform his/her work in Spanish territory for at least a period of more than 183 days during the calendar year in which the date of commencement of the provision of work in Spanish territory is included, or, failing that, that this minimum period of permanence will occur in the following calendar year.

Place of presentation: At the Administration or Delegation in whose territorial area your domicile is located in Spanish territory at the time of submission. If this cannot be determined, the location of the workplace will be taken into account. In the absence of this last criterion, the tax domicile of the payer of the income will be taken into account.

Filing period: From 30 days prior to the date of entry into Spanish territory that has been communicated and until 183 days following the time of displacement, or until June 30 of the following year, when the minimum period of stay required must occur in this year.