Form 149 for communication of the option, waiver, exclusion and end of travel to Spanish territory for expatriate workers.
All persons travelling to Spain and remaining here for more than 180 days acquire tax residence in Spain. They may opt for taxation through the NON-RESIDENT Income Tax system, while maintaining the conditions of taxpayers under normal Income Tax by complying with the following conditions:
- Not having been resident in Spain in any of the 10 previous tax periods.
- In order to be able to submit Form 149, their travel to Spain must have come about through the following circumstances:
- After obtaining an employment contract, except if the contract obtained involves a special employment relationship for sports professionals (Royal Decree 1,006 dated June 26th, 1985).
- It is a consequence of having become a director of an entity.
- No income is obtained through any permanent establishment located on Spanish territory.