Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

Form 150. IRPF. Special regime for workers posted to Spain. (For taxpayers who opted for this regime before 1 January 2015)

Type of procedure/service
Tax information
Subject
Taxes
SIA code
997322
Description

This tax return must be signed and filed by income tax (IRPF) taxpayers subject to the excise system applicable to workers posted to Spanish territory, pursuant to Article 93 of the Income Tax Act.

Under this special system, individuals who obtain a tax address in Spain as a result of posting in Spanish territory can choose, by way of notification addressed to the Tax Agency, to pay non-resident income tax, maintaining their status of taxpayers of income tax, during the tax period corresponding to their change of residence and the following five tax periods, when certain regulatory conditions are fulfilled.

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

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