The forty-fourth and eight-fourth articles of Law 46/2002, of December 18, of partial reform of the Income Tax of the Physical Persons and amending the Laws of the Taxes on Societies and on the Income of non-residents ("Official State Gazette" of 19), in order to facilitate the international mobility of workers and the corresponding changes of residence of Spain abroad or vice versa, have introduced, in relation to with the performance of the work, in the withholding system applicable in these cases, a the mechanism of communication of the change of residence to the tax administration. This mechanism has been incorporated into the Income Tax Law of the Physical Persons, through the modification of article 82.8.2.o, as in the Tax on the Income of Non-Residents, by the addition of Article 30a.

This establishes the possibility that the taxpayers of the Income Tax of non-residents who change residence and, consequently, become taxpayers of the Income Tax of the Physical Persons or vice versa, you anticipate the effects of this change in relation to the withholdings supported on your income from the employment. In short, it is a question of the fact that workers who make use of this mechanism are paid by their paying income payer, in the first case, as taxpayers of the Income Tax of the Physical Persons without waiting during a period of stay in Spanish territory of more than 183 days during a calendar year or, in the second, taking into account the rules of the Income Tax of non-residents without waiting for the accreditation of the new tax residence.

As a condition for its application, it is necessary to prove that there are objective data in the employment relationship that entail a foreseeable permanence in Spanish territory, or in another country, which, at least, is greater than 183 days. during a calendar year. For the purposes of this mechanism, that minimum length of stay must occur in the year of the posting itself or, where it takes place on a date that makes it impossible to reach that number of days during that year, in the following year.

Considering the nature of the anticipation of this mechanism, the presentation of the communications will only be admissible in certain time limits, since the same ones lack the object, in the case of the tax on The Income of the Physical Persons, because the effects on the retentions whose anticipation is intended already would be directly applicable using the general mechanism of the regularization and, in that of the Income Tax of non-residents, because the period to which the effects of the documents issued by the Member State concerned would be extended. the administration whose procurement is the subject of the communication.

Article 82a of the Tax Regulation on the Income of Physical Persons, added to the Regulation by Article 38th of Royal Decree 27/2003 of 10 January, amending the Tax Regulation on the Income of the Physical Persons, approved by Royal Decree 214/1999 of 5 February ("Official State Gazette" of 11), and Article 21 of the Non-Resident Income Tax Regulation, added to this Regulation by the

Article 8 of Royal Decree 116/2003 of 31 January amending the Non-Resident Income Tax Regulation, approved by Royal Decree 326/1999 of 26 February, and Royal Decree 1080/1991 of 5 In July, the countries or territories referred to in Articles 2 (3), 4 (4) of Law 17/1991 of 27 May, of the Urgent Tax Measures, and 62 of the Law of 27 December 1990 of 27 December 1990 on the of the State for 1991 ("Official State Gazette" of 1 February), develop, respectively, the In Articles 82.8.2.o and 30a of the Regulatory Laws of these Taxes, the Minister of Finance shall approve the communication model to be used by the employees and establish the form, place and time for their presentation, as well as the documentation to be attached.

Consequently, and making use of the authorizations I have granted, I have:

First. Approval of the communication models.

Models 147 and 247 of communication, which are set out in Annexes I and II to this Order, are approved, which must be used by employed persons who make use of the possibility of communicating to the Administration The tax on the income tax of the income tax law of the Law on the Income of Physical Persons and 30a of the Income Tax Law of non-residents, respectively.

These communication models consist of two copies, "exemplary for the Administration" and "exemplary for the worker".

Second. Characteristics of the communication.

1. The communication is voluntary and may be carried out by employed persons who are interested in anticipating the effects of the change of residence in the application of the withholding system, where the circumstances and the conditions set out in Articles 82.8.2.o of the Income Tax Act and 30a of the Non-Resident Income Tax Act, as well as Articles 82a and 21 of their respective Regulations.

2. The purpose of the communication is to obtain a document of credit issued by the tax administration for the delivery of the income of the work to the payers, in accordance with the terms of the seventh paragraph of this Order. These payers must be resident or with permanent establishment in Spain.

Third. Requirements and conditions.

1. Communication models may be used by:

(a) Model 147, for employed persons who are not taxpayers for the Income Tax of the Physical Persons but who are to acquire such a condition as a result of their displacement to territory Spanish.

(b) Model 247, by employed persons who, not being taxpayers for the Income Tax of non-residents, will acquire such a condition as a result of their displacement abroad. It may also be used when, by application of the rules for determining the income obtained in Spanish territory contained in Article 12 of the Law on the Tax, the practice of withholding tax does not apply.

2. Obtaining the document issued by the tax administration will require sufficient evidence of the existence of objective data in the employment relationship that can be expected:

(a) In the case of workers who are to acquire the status of taxpayers for the Income Tax of the Physical Persons, as indicated in number (1) (a) above, which, as a result of the employment relationship by the the work on Spanish territory is to be produced, as a minimum, a stay in Spanish territory of more than 183 days, counted from the beginning of the provision of work in Spanish territory, during the calendar year in which produces the offset.

If by the date of travel to Spanish territory no minimum stay time is to be reached within the year of travel, it will be required to occur in the following calendar year, in this case, from 1 January of that following year. In this case, as the change of condition of the taxpayer cannot take place in the same year of the displacement, the practice of the withholding tax according to the Income Tax of the Physical Persons will be started on January 1 of the year next, unless the communication is submitted after that date.

b) Dealing with workers who are to acquire the status of taxpayers for the Income Tax of non-residents, as indicated in the number 1 (b) above, which, as a result of the provision of the work in another country, the stay in the country shall be at least more than 183 days, counted from the beginning of the work in another country, during the calendar year in which the movement occurs.

If by the date of the shift abroad is not going to reach that minimum stay time within the year of the displacement, it will be required to occur in the following calendar year, computing, in this case, from the 1 of January of that year.

In this case, as the change in the condition of the taxpayer cannot take place in the same year of the posting, the practice of withholding tax in accordance with the Income Tax of non-residents will begin on 1 January of the year. next, unless the communication is submitted after that date.

For these purposes, displacement must occur in a single country or territory.

Fourth. Documentation.

The accreditation required in the third subparagraph of paragraph 2 shall require the attachment to the communication model approved by this Order of a supporting document of the payer of the performance of the work he expresses:

(a) In the case of workers who are to acquire the status of taxpayers of the Income Tax of the Physical Persons referred to in point (a) of the third subparagraph of paragraph 2, the recognition of the relationship employment with the worker, the date of commencement of the work in Spanish territory, the work and management centre, the duration of the contract and the intention of the payer to provide the worker with his/her work in the territory at least for a period exceeding 183 days during the calendar year in which it is comprised the date of commencement of the provision of the work in Spanish territory, or, failing that, that the minimum period of stay shall occur in the following calendar year.

(b) In the case of workers who are to acquire the status of non-resident income tax payers referred to in point (b) of the

number 2 of the third paragraph, recognition of the employment relationship with the worker, the country or territory of posting, the duration of the contract, the date of commencement of the provision of work in another country, and the duration of the displacement, with an indication of the foreseeable date of completion of the posting.

Fifth. Place of presentation of the communication.

The communication and accompanying documentation shall be submitted to the Administration or Delegation of the State Tax Administration Agency corresponding to the following rules:

(a) In the case of workers who are to acquire the status of taxpayers of the Income Tax of the Physical Persons referred to in third subparagraph (a), in the Administration or Delegation in whose field territorial is located in the Spanish territory at the time of the presentation. If it cannot be determined, it shall be taken into account in the workplace. In the absence of the latter criterion, the tax domicile of the paying agent shall be treated.

(b) In the case of workers who are to acquire the status of non-resident income tax payers referred to in third subparagraph (b), in the Administration or Delegation corresponding to their Tax domicile prior to posting.

Sixth. Deadline for the submission of the communication.

1. The presentation of the communication shall be carried out in accordance with the following deadlines:

(a) In the case of workers who are to acquire the status of taxpayers of the Income Tax of the Physical Persons referred to in third paragraph (a), the communication shall be submitted between the time from the movement to Spanish territory and the 183 days following that date, unless, by the date of posting, the minimum period of stay must occur in the following year, in which case it must be submitted between the time of the and until 30 June of this following year.

b) In the case of workers who are to acquire the status of non-resident income tax payers referred to in third subparagraph (b), the communication shall be submitted between the time of the movement to the other country or territory and the end of the period in which the effects of the documents issued by the tax administration are intended to be extended, in accordance with paragraph (b) (b) of this Order.

2. However, communications may also be submitted prior to such time limits provided that the presentation is made within 30 days prior to the dates of entry into, or exit from, the Spanish territory indicated in the communication.

Seventh. Issue by the tax administration of the document supporting the payment of the income of the work.

1. The tax administration, in the light of the communication and documentation submitted, shall issue to the worker, where appropriate, no later than 10 working days following the date of the submission of the communication, a supporting document in which the shall include the identification of the worker, the identification of the payer of the income of the work, the date of submission of the communication in the tax administration, the date of issue of the document as well as the date from the date of the (a) which shall be held in accordance with the rules of the other tax.

2. The document shall consist of two copies, one for the worker and one for the paying-off of the work.

3. The worker shall provide the paying agent with the corresponding copy of the document issued by the tax administration, with the receipt and date of the delivery recorded.

4. The withholding tax in accordance with the rules of the other tax shall be applied from the receipt by the payer of the document. However, in the cases referred to in the second subparagraphs of points (a) and (b) of the third subparagraph of this Order, that time shall be 1 January of the year following that of the posting, unless the communication is presented. after that date, in which case the date of receipt by the payer shall be met.

Also, when the communication has been submitted prior to the time of the posting, the payer receives the document proving before the date indicated by the Administration for the practice of withholding the regulation of the other tax shall be applied from the date specified in the document.

5. Received the document, the obligation to retain, having regard to the date indicated, will practice withholdings according to the rules of the Tax that corresponds:

(a) Dealing with the Income Tax of the Physical Persons, taking into account for the calculation of the rate of withholding as indicated in Article 82.8.1.o of the Law and applying, where appropriate, the regularisation provided for in the Article 81.2.10 of the Regulation. In this case, the worker must also carry out the communication of the personal and family situation referred to in Article 82 of the Regulation to the payer.

b) Dealing with the Income Tax of non-residents, applying the rules of this Tax.

In this case, the document will extend its effects, in respect of the practice of withholding tax in accordance with the Income Tax of non-residents, at most, two calendar years, the displacement and the next, or, if not (a) to calculate that of the posting, the following two immediate ones, without being able to be considered as extended by the date of the submission of the communication.

6. The paying agent shall keep, at the disposal of the tax administration, the supporting document referred to in this paragraph.

7. Where the document is not issued, the conditions and conditions required for this shall not be fulfilled, the person concerned shall be informed of the reasons for such reasons.

Single end disposition.

This Order shall enter into force on the day following that of its publication in the "Official State Gazette".

Models 147 and 247 approved by this Order may be used to communicate displacements prior to their entry into force provided that the filing deadline has not been completed.

What I communicate to VV. II. for their knowledge and effects.

Madrid, 31 January 2003.

MONTORO ROMERO

Ilmo. Mr. Director-General of the State Agency for Tax Administration and Ilmo. Mr. Director General of Tribute.

MODEL:

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