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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.
Cuestión planteada Procedimiento para iniciar el pago de retenciones a cuenta del Impuesto sobre la Renta de las Personas Físicas.
Los trabajadores que vayan a adquirir la condición de contribuyentes por IRPF tras su desplazamiento pueden comunicar dicha circunstancia a la Administración mediante los modelos 147 o 247. Para obtener el documento acreditativo, se debe demostrar que la relación laboral hará previsible una permanencia en España superior a 183 días en el año del desplazamiento o en el siguiente. Una vez expedido el documento, el trabajador debe entregarlo al pagador para que este practique las retenciones de IRPF desde la fecha indicada.
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