PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Form 147. IRPF (Personal Income Tax). Notification of posting of employed workers to Spanish territory.

In Personal Income Tax, form for use by employed workers who wish to advance the effects on the application of the withholdings system caused by change of residence. The purpose of the notification is to obtain a certification issued by the Tax Agency for delivery to the work income payers, in the terms established under section seven of this Order. These payers must be residents or have a permanent establishment in Spain.