Form 147. IRPF. Communication of the displacement to Spanish territory carried out by employed workers.
General Details
Denomination
Form 147. IRPF. Communication of the displacement to Spanish territory carried out by employed workers.
Procedure type
Taxation
Subject
Taxes
Purpose
In the Personal Income Tax, a model that can be used by employed workers interested in anticipating the effects of the change of residence in the application of the withholding system. The purpose of the communication is to obtain an accreditation document issued by the Tax Administration for delivery to the payers of the work income, in the terms provided in the seventh section of this Order. These payers must be residents or with a permanent establishment in Spain.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen
Place for presentation
Telematics.
AEAT offices.
Documentation
Supporting document from the payer of work income.
Phases of the procedure/service
Presentation model 147
Issuance of the accreditation document by the Tax Agency.
Forms
Resolution deadline
10 working days
Resolution body
State Revenue Office
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
Orden HAC/117/2003, de 31 de enero,por la que se aprueban los modelos para comunicar a la Administración tributaria el cambio de residencia a los efectos de la práctica de retenciones sobre los rendimientos del trabajo y se regula la forma, lugar y plazo para su presentación. (BOE 1-febrero-2003)