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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

Electronic processing

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)