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V0667-19 ·26 March 2019 ·consulta-vinculante Medium impact
Tax

Procedure to request tax administration certification for IRPF retention upon change of residence

A worker moving from the Netherlands to Spain asks how to start paying IRPF withholdings. The DGT explains that he can notify the Administration of his change of residence to obtain a document enabling the payer to apply IRPF rather than IRNR withholdings.

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2019-03-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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