Tax Form 247.IRNR (Non-resident income tax).Non-residents Income Tax.Notification of employed workers' posting abroad.
General data
Designation
Tax Form 247.IRNR (Non-resident income tax).Non-residents Income Tax.Notification of employed workers' posting abroad.
Type of procedure
Taxation
Subject
Taxes
Object
Form that may be used by employees interested in anticipating the effects of the change of residence on the application of the withholding system.The purpose of the notification is to obtain a supporting document issued by the Tax Administration for delivery to the payers of the earned income, under the terms set out in section seven of the Order.These payers must be resident or have a permanent establishment in Spain.
Responsible body
Tax Agency
General information on the procedure
Start-up method
interested
Applicant:Citizen
Place of presentation
Telematics.
AEAT offices
Documentation
Form 247
Phases of the procedure/service
Presentation of Form 247
Issue of the accreditation document by the Tax Agency.
Forms
Resolution deadline
10 Working day(s)
Resolution body
Tax Agency
Resources
No appeal is possible.
Information linked to e-processing
Identification system
Electronic DNI, Electronic Certificate, PIN Key
Level of interactivity
Level 4:Electronic processing
Regulations
Basic Regulations
Order HAC/117/2003 of 31 January 2003,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.( BOE 1-February-2003 )