Form 247. IRNR (Income Tax for Non-Residents). Non-residents Income Tax. Notification of employed workers' posting abroad.
General Details
Name
Form 247. IRNR (Income Tax for Non-Residents). Non-residents Income Tax. Notification of employed workers' posting abroad.
Procedure type
Taxation
Subject
Taxes
Purpose
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 a document certifying that the Tax Administration has issued to the payers of earned income, in the terms set out in the seventh section of the Order. These payers must be residents or permanent resident in Spain.
Responsible body
State Revenue Office
General information on the procedure
Starting method
Interested party
Applicant: Citizen
Place for presentation
Online.
Offices of the Tax Agency
Documentation
Form 247
Process/service phases
Filing form 247
Issue of the document certifying the Tax Agency.
Forms
Resolution deadline
10 Business day (s)
Resolution body
State Revenue Office
Resources
The appeal is not lodged.
Information related to electronic processing
Identification system
Electronic DNI, Electronic certificate, PIN code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Order HAC/117/2003, of 31 January,approving the forms for communicating any change of residence to the State Tax Administration Agency for the purposes of withholding tax on earned income and regulating the form, place and term for filing. (Official State Gazette 1-febrero-2003)