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Non-Resident Taxation Manual (January 2023)

Workers moving abroad

Regulations:Article 32 Non-Resident Income Tax Law)article 17 or the Non-Resident Personal Income Tax Regulation and Order HAC/117/2003, of 31 January, approving form 247.

Employees who, not being taxpayers for Non-Resident Income Tax, are going to acquire this status as a result of their employer's posting abroad, may notify the Tax Agency of this fact by means of the communication form 247 .

The Tax Agency will issue workers with a document to give their employer in order for the latter to withhold tax for IRNR (Non-resident income tax), from the date indicated in the document.

The effects of the document will be extended, in terms of the practice of withholding tax for Non-resident Income Tax, for a maximum of two calendar years, the year of the move and the following year, or if it is not applicable to calculate the year of the move, the two years immediately following it.

The use of this procedure will not exonerate the worker from accrediting their new tax residence to the Tax Administration.

In order to use this procedure, it is necessary to prove the existence of objective data in the employment relationship that make it foreseeable that, as a result of the work being carried out in another country, the stay in that country will exceed 183 days during the calendar year in which the posting takes place or, failing that, in the following year.

The accreditation shall be carried out by means of a supporting document from the payer of the earned income which states the recognition of the employment relationship with the worker, the country or territory of posting, the duration of the contract, the date of commencement of the work in another country, and the duration of the posting, with an indication of the foreseeable date of termination of the posting.

Place of presentation:At the Administration or Delegation corresponding to your tax domicile prior to the trip.

Filing period:From 30 days before the notified date of leaving Spanish territory and, at most, up to the end of the period in which it is estimated that the effects of the documents issued by the Tax Agency are applicable.