Tax system applicable to workers posted to Spanish territory
To whom does this regime apply and what options do you have for filing the return?
General scheme
Employed workers who are not taxpayers of 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 by submitting the form. 147.
This communication shall state the date of entry into Spanish territory and the date on which the work commences.
The Tax Agency will issue the worker an accreditation document stating the date from which withholdings will be made for Personal Income Tax
Workers in this situation are subject to personal income tax.