Withholding taxes due to change of residence
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Regulations: Article 32 Law IRNR ; Article 17 of the IRNR Regulations and Order HAC /117/2003, of January 31, approving model 247.
Self-employed workers who, not being taxpayers for the Non-Resident Income Tax, will acquire such status as a result of their employer moving abroad, may notify the Tax Agency, using communication form 247 .
The Tax Agency will issue a document to the workers to be delivered to the employer, so that the latter can make the IRNR withholdings, starting from the date indicated therein.
The document will extend its effects, with respect to the practice of withholdings in accordance with the Non-Resident Income Tax, to a maximum of two calendar years, that of the transfer and the following one, or if the transfer cannot be computed, the two immediately following ones.
Using this procedure does not exempt the worker from having to prove his new tax residence to the tax authorities.
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 consequence of providing work in another country, the stay in that country will be greater than 183 days during the calendar year in which the transfer occurs or, failing that, in the following year.
Accreditation shall be made by means of a supporting document from the payer of the employment income stating 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, indicating the expected date of completion thereof.
Place of presentation: At the Administration or Delegation corresponding to your tax domicile prior to the move.
Filing period: From 30 days prior to the date of departure from Spanish territory that has been communicated and, at most, until the end of the period in which the effects of the documents issued by the Tax Agency are expected to be extended.