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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A worker moving to Germany asks how to handle IRPF payment and whether to use Form 247. The DGT explains that this form allows notifying the payer to apply IRNR instead of IRPF for tax retention.
Taxpayers relocating abroad can use Form 247 to switch from IRPF to IRNR retention, ensuring correct tax treatment upon change of fiscal residence.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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