PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

IRPF (Personal Income Tax). Data verification / limited verification. 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 verification procedure aims to clarify or justify the discrepancies in the tax returns or self-assessments filed by the party liable for the tax payment or the data relating to the tax returns or self-assessments.