Form 147. Personal Income Tax. Notification of transfer to Spanish territory by employed workers.
General Details
Denomination
Form 147. Personal Income Tax. Notification of transfer to Spanish territory by employed workers.
Procedure type
Taxation
Subject
Taxes
Purpose
In the Personal Income Tax, a model that may be used by employees interested in anticipating the effects of a change of residence in the application of the withholding system. The purpose of the communication is to obtain a supporting document issued by the tax authorities for delivery to payers of employment income, under the terms set out in the seventh section of this Order. These payers must be residents or have a permanent establishment in Spain.
Responsible body
State Revenue Office
General information about the procedure
Startup method
interested
Applicant: Citizen
Place for presentation
Telematics.
AEAT offices.
Documentation
Supporting document from the payer of employment income.
Procedure/Service Phases
Model 147 presentation
Issuance of the supporting document by the Tax Agency.
Forms
Resolution deadline
10 working days
Decision-making body
State Revenue Office
Information related to electronic processing
Identification system
Electronic ID card, Electronic certificate, Cl@ve PIN
Level of interactivity
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)
Processing 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)
Regulations approving the inclusion of the procedure or service in the registry
Resolución de 28 de diciembre de 2009, de la Presidencia de la Agencia Estatal de Administración Tributaria,por la que se crea la sede electrónica y se regulan los registros electrónicos de la Agencia Estatal de Administración Tributaria (BOE 29-diciembre-2009).