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Non-resident Tax Manual (February 2023)

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

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

Payers must be residents or permanent resident in Spain.

  1. Workers who travel to Spanish territory
  2. Workers traveling abroad