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Non-Resident Taxation Manual (January 2023)

Workers moving to Spanish territory

Regulations:article 99.8.2º Ley IRPF;article 89.B) Personal Income Tax Regulation and Order HAC/117/2003, of 31 January, approving form 147.

Employees who are not taxpayers for Personal Income Tax, but who are going to acquire this status as a result of their move to Spanish territory may notify the tax authorities of this circumstance by means of communication form 147.

The Tax Agency will issue workers with an identification document to be delivered to the payer of the remuneration, in order for them to withhold tax according to the Personal Income Tax (ILRPF) regulations from the date indicated.

To apply this procedure the existence of objective data must be proven in the employment relationship that estimate, as a consequence of the employment, that the worker will stay in Spanish territory for more than 183 days in the calendar year in which the move took place, or alternatively, in the following calendar year.

For this purpose, a supporting document from the payer of the earned income shall be attached to the communication form, , stating the recognition of the employment relationship with the worker, the date of commencement of the work in Spanish territory, the place of work and address, the duration of the contract and the intention of the payer that the worker will work in Spanish territory for at least 183 days during the calendar year in which the date of commencement of the work in Spanish territory falls, or, failing this, that this minimum period of work will take place in the following calendar year.

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

Filing period:From 30 days prior to the date of entry in Spanish territory notified and up to 183 days after the time of the move, or up to 30 June of the following year, if the minimum period of stay required must take place in this year.