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Administrative Procedures

General Information

Name

Form 247. IRNR. Non-residents income tax. Notification of employed workers' posting abroad.

Type of procedure/service
Tax information
Subject
Taxes
SIA code
997664
Description

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 the Order. These payers must be residents or have a permanent establishment in Spain.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

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