Spanish workers sent abroad by their company

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The employees seeking to acquire the condition of taxpayers of the Non-resident Income Tax as a result of their being sent abroad by their company will be able to communicate to the Administration of the Tax Agency this circumstance through the presentation of the form of communication 247.

  • In the said communication the following will be made clear:the identification of the worker and of the payer of his earnings from work, the date of departure from the Spanish territory, the starting date of his work abroad, as well as the existence of objective data in that work relation that render it predictable that, as a consequence of that, the stay in another country is superior to 183 days during the calendar year of his being sent abroad or, failing that, in the following one.


  • The Administration of the Tax Agency, in view of the submitted communication, will issue to the worker, if need be, in the maximum deadline of 10 business days, a crediting document in which the date figures from which the withholdings will be practiced for the Non-resident Income Tax.

    The worker will deliver to the payer of the incomes a copy of the document issued by the Administration of the Tax Agency, so that the latter considers him, for the effects of the practice of withholdings, a taxpayer of the Non-resident Income Tax. The said document will extend its effects, at the most, to two calendar years the year of the displacement and the following one or, if one may not calculate the year of displacement, to the two following ones.

    To complete this information you can check article 32 of the Rewritten Text of the Law of Non-resident Income Tax and article 17 of the Regulation of this Tax.