PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

IRPF (Personal Income Tax). Refund Refund procedure - I. Special system applicable to workers posted to Spanish territory. (Form 150. For taxpayers who opted for this system before 1 January 2015).

Deriving from Personal Income Tax, the purpose of the procedure is to refund the appropriate amounts pursuant to the regulations for each tax. They are refunds derived from the regulations for each tax that correspond to amounts duly deposited or paid as a result of applying the taxes.