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Non-Resident Taxation Manual (January 2023)

Chapter 9.Special procedure for determining withholding tax on earned 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 the change of residence on the tax withheld on work income.

Taxpayers must be residents or with permanent establishment in Spain.

  1. Workers moving to Spanish territory
  2. Workers going abroad