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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

Electronic processing

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).