Form 150. Personal Income Tax. Special scheme applicable to employees posted to Spanish territory. (For taxpayers who opted for this regime before 1 January 2015)

Denomination

Form 150. Personal Income Tax. Special scheme applicable to employees posted to Spanish territory. (For taxpayers who opted for this regime before 1 January 2015)

Procedure type

Taxation

Subject

Taxes

Purpose

Taxpayers of the Personal Income Tax (IRPF) to whom the special regime applicable to workers posted to Spanish territory provided for in article 93 of the Personal Income Tax Law is required to present and sign this declaration. Under this special regime, natural persons who acquire their tax residence in Spain as a result of their move to Spanish territory may choose, by means of a communication addressed to the Tax Administration, to pay non-resident Income Tax, maintaining their status as taxpayers for the Personal Income Tax, during the tax period in which the change of residence is made and during the following five tax periods, when certain legally established conditions are met.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen

Place for presentation

Telematics.

AEAT offices.

Associates.

Post Offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

Model 150

Phases of the procedure/service

It does not have specific processing phases

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Resources

The filing of appeals is not appropriate

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing