Workers who move to Spanish territory
Regulations: article 99.8.2 Law Personal Income Tax ; article 89.B) IRPF Regulation and Order HAC /117/2003, of January 31, which approves model 147.
Employed workers who are not taxpayers of the Personal Income Tax, but who are going to acquire this condition as a result of their move to Spanish territory, may notify the Tax Administration of this circumstance, using communication model 147 .
The Tax Agency will issue the workers an accreditation document to be delivered to the payer of the work income, so that the payer can make the withholdings in accordance with the ILRPF regulations, from the date indicated therein.
To apply this procedure, the existence of objective data in the employment relationship must be proven that makes it foreseeable that, as a consequence thereof, there will be a stay in Spanish territory of more than 183 days during the calendar year in which the posting occurs or, in its defect, in the following.
To do this, a supporting document from the payer of the work performance will be attached to the communication model that expresses the recognition of the employment relationship with the worker, the date of commencement of the work provision in Spanish territory, the workplace and its address, the duration of the contract and the payer's intention that the worker provide his or her work in Spanish territory, at least, for a period greater 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: In the Administration or Delegation in whose territorial area your domicile is located in Spanish territory at the time of presentation. If this cannot be determined, the location of the work center will be considered. 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 moment of displacement, or until June 30 of the following year, when the minimum required period of stay must occur in this year .