The procedures for hiring non-EU personnel will depend on the situation of the person to be hired. One of the most important aspects is knowing if you are already in Spanish territory or not and in what situation.
The Human Resources Service will email you to ask for the following information:
- Which country do you currently reside in?
- Have you ever resided in Spain?
- Have you ever had a foreign-national identity number (NIE)?
- Have you ever been assigned a Social Security Affiliation Number?
And other data that may be necessary depending on the situation of each person.
It will be necessary to provide the following:
- Scanned passport (all pages)
- Criminal-background check certificate from the countries you have lived in during the last 5 years
- NIE – foreign ID number (if you have lived in Spain in a previous situation)
- NASS – Soc. Sec. number (if you have worked in Spain in a previous situation).
- Project report (in the case of research staff or technical, managerial, administrative and research support services staff)
Based on all this information, you will need to complete various procedures to obtain your residence and work permits. The Human Resources Service will process the relevant permit with the corresponding administration in accordance with the regulations in force at the time.
Visa
If you are outside Spain, the corresponding authorisation must be granted to the Spanish consulate in your country of residence.
Foreign-national identity card (TIE)
When your right to live and work in Spain has been authorised, you will get a foreign national ID number (NIE), and once you are in Spain, you will have to apply for a TIE (foreign-national ID card). The procedure and documentation needed to request it can be found at the following link: https://sede.policia.gob.es/portalCiudadano/_ca/tramites_extranjeria_tramite_tarjeta_residencia_residenciaytrabajo.php. This card only needs to be processed in the case of permits for longer than six months.
If this is your first time working in Spain, the UdG’s Human Resources Service will process your Social Security Number for you.
You will need the following documents to request a Social Security Affiliation Number (NASS):
- NASS application filled in and signed by the person concerned
- Scanned copy of your Foreign-national ID number (NIE) / Passport
Tax Agency
When a person does not have Spanish tax residence, the IRNR (Non-Resident Income Tax) will be applied, corresponding to 24% of the withholding tax until they get tax residence in Spain.
Tax residence in Spain is acquired when complying with some of the circumstances outlined in Article 6 of the IRNR Act Tax Agency, normally, staying in Spain for 183 days in the calendar year.
If you have been residing longer than 183 months in Spain you will be regarded as a tax resident in Spain and the rules of Spain's IRPF (Personal Income Tax) will then apply, taking account of the special features set out in the 145 Form.(To prove that you have been resident for more than 183 days, you must attach your current certificate of registration).
If there is an agreement to avoid double taxation between the two countries and you choose to pay tax in your country of origin, you must submit a certificate issued by your country's tax agency stating the purpose of applying the aforementioned agreement. In this case, the provisions of the agreement shall apply.
What to do when you arrive in Spain: you must report your move here, using Tax Agency’s 147 form. This can be found at: https://sede.agenciatributaria.gob.es/Sede/ca_es/procedimientoini/G605.shtml. We will provide you with a certificate to attach to the application. Once completed, the documentation is submitted online to the Tax Agency from the same link.
The withholding rate is 24% until the 183-day period of residence in Spain within the calendar year has been completed or until the response to your notification of travelling to Spanish territory is received and the supporting document is submitted to the Human Resources Department for the purposes of meeting obligation to withhold income tax in the event of a change of residence.Spain's IRPF rules will then apply to you, taking account of the special features set out in the 145 Form.
Once tax residence has been acquired, the IRPF standard will apply.
IRPF is calculated every month, taking into account the payments envisaged throughout the tax year (calendar year). If your contract ends before the end of the year but is then extended within that year, your income tax is likely to increase with the extension. This increase may be quite considerable if the extension occurs in the second half of the year. This is due to the fact that, following the extension, the total annual payments will increase and the amount withheld prior to the extension does not correspond to what should have been withheld if the entire contract period had been taken into account from the start of the contract.
If you already know that your contract will be extended and do not want your IRPF to increase with each extension, you can request a minimum income tax. This procedure can be carried out via the UdG procedures website:
UdG website> La meva UdG> Staff> La + meva> Personal matters> My procedures> Administrative procedures of a personal nature> Application for withholding personal income tax
This minimum withholding amount cannot be reduced or cancelled during the calendar year, and if you are still contracted at the beginning of the following year and wish to maintain this percentage, you must reapply.
Bear in mind that when you apply for a minimum percentage of personal income tax, you are applying for a minimum, so if the percentage resulting from the IRPF calculation for your remuneration is higher than the one requested, this second will apply.
In the event you want to apply for this minimum, you can, if you want, calculate the personal income tax that corresponds to your situation and pay through an app that the Tax Agency makes available to everyone through its website (Help document)
Registering where you live:
This means registering your address at the Town Hall of the city you live in. The register is an administrative document that must show the name and surname(s), usual address, sex, nationality, place and date of birth, ID number, foreign national ID number or equivalent document, and level of education of the person registered.
You must apply for registration in the municipal register of residents at the Citizen Help and Information Office of the municipality where you reside.Registration as a municipal resident will entitle you to healthcare and other social care services.
Healthcare card
You can apply for a Healthcare Card once the Human Resources Service issues your Social Security Affiliation Certificate.