Modelo 147 — notice of an employee’s move to Spain

Modelo 147 “Comunicación del desplazamiento a territorio español” is an official form of the Spanish Tax Agency (AEAT). It is filed by an employee who is not yet a Spanish tax resident but will become one because of moving here for work. AEAT issues a certificate, and the employer withholds IRPF from the salary from the start instead of non-resident tax.

Two pages — a copy for the tax office and a copy for the employee; FoxDocs prints your details on both while keeping the official PDF layout.

• an employee moving to Spain whose work here is expected to last more than 183 days in the year of the move (or in the following year);
• the employer must be resident in Spain or have a permanent establishment here;
• it is filed at the AEAT office (Administración or Delegación) for your address in Spain on the filing date; with no address — the place of work, then the employer’s tax address; it can also be filed online on the AEAT website (procedure G605);
• deadline: from the date of entry up to 183 days after it; if the 183 days are only reached the next year — until 30 June of that year; it may be filed in advance, but no earlier than 30 days before entry;
• AEAT issues the certificate within 10 working days of filing, in two copies — for the employee and for the employer.

• section 1: NIF (NIE or DNI), surnames and name, address in Spain, one or two phone numbers;
• section 2: a different Spanish address for notifications and whose it is — only if letters should not go to your address;
• section 3: the employer’s NIF, name and tax address;
• section 4: date of entry into Spain and date work starts here;
• section 5: a representative, if one files for you; section 6: place, date and signature; section 7 is for the tax office.

• a copy of the document showing your NIF (NIE or DNI);
• a document from the employer: that you work for them, the start date in Spain, the workplace and its address, the length of the contract, and that the work in Spain is meant to last more than 183 days in the year;
• a power of attorney if a representative files.

1. Tell the chat in any language when you arrived, when you started work, where you live and who your employer is.
2. The assistant spreads the dates over the boxes and enters the employer’s details.
3. Download the PDF, check it, sign both copies and file it with AEAT together with the employer’s letter.

Official Modelo 147, Agencia Tributaria: sede.agenciatributaria.gob.es — Modelo 147 (G605); Orden HAC/117/2003 (BOE). Checked 2026-10-09. This is not tax advice.