Form 247. IRNR (Income Tax for Non-Residents). Non-residents Income Tax. Notification of employed workers' posting abroad.
General Details
Denomination
Form 247. IRNR (Income Tax for Non-Residents). Non-residents Income Tax. Notification of employed workers' posting abroad.
Procedure type
Taxation
Subject
Taxes
Purpose
Model that can be used by employees interested in anticipating the effects of a change of residence on the application of the withholding system. The purpose of the communication is to obtain a supporting document issued by the tax authorities for delivery to payers of employment income, under the terms set out in the seventh section of the Order. These payers must be residents or have a permanent establishment in Spain.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen
Place for presentation
Telematics.
AEAT offices
Documentation
Form 247
Supporting document from the payer of employment income
Phases of the procedure/service
Presentation model 247
Issuance of the supporting document by the Tax Agency.
Forms
Resolution deadline
10 working days
Resolution body
State Revenue Office
Resources
There is no need to file an appeal.
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Order HAC/117/2003, of January 31,approving the models for notifying the tax authorities of changes in residence for the purposes of withholding taxes on work income and regulating the form, place and deadline for submitting them (BOE 1-February-2003).
Processing regulations
Order HAC/117/2003, of January 31,approving the models for notifying the tax authorities of changes in residence for the purposes of withholding taxes on work income and regulating the form, place and deadline for submitting them (BOE 1-February-2003).
Regulations approving the inclusion of the procedure or service in the registry
Resolution of December 28, 2009, of the Presidency of the State Tax Administration Agency,creating the e-portal and regulating the electronic registers of the Tax Agency (Official State Gazette, 29 December 2009).