PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Form 149. IRPF (Personal Income Tax). Special system applicable to workers posted to Spanish territory. Notification of the option, waiver or exclusion.

Form 149 is the notification of the option, waiver or exclusion in relation to the excise system for income tax - Excise system for non-resident income tax-. under which, non-residents who obtain a tax address in Spain as a result of posting in Spanish territory can choose 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.