Procedure

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

General Data

Name

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

Type of procedure

Tax

Subject

Taxes

Object

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.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Citizen

Place of presentation

  • Online

  • AEAT (Tax Agency) offices.

Documents

Form 247

Procedure/service stages

  • Filing of form 247

  • Issuance of the certification by the Tax Agency

Forms

Form 247 (On-line processing)

Resolution deadline

10 working day(s)

Resolution body

Tax Agency

Appeals

Lodging of appeals does not apply here

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

Orden HAC/117/2003, de 31 de enero, por la que se aprueban los modelos para comunicar a la Administración tributaria el cambio de residencia a los efectos de la práctica de retenciones sobre los rendimientos del trabajo y se regula la forma, lugar y plazo para su presentación. ( BOE 1-febrero-2003 )