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?
Employees who are not payers of Personal Income Tax but who are going to acquire this condition as a result of their travel to Spanish territory may notify the Tax Administration of this circumstance by submitting form 147.
This communication shall state the date of entry into Spanish territory and the date on which the work commences.
The Tax Agency shall issue a document to the worker stating the date from which withholdings will be made for Personal Income Tax
Workers in this situation are subject to personal income tax.