3. Details of the intermediary in Spain

In the “Contact telephone number” field you must enter “00+country code+telephone number”.

In the “contact email” section, enter the email address to which you wish to receive communications issued by the tax authorities in relation to the regime and from which the intermediary may make inquiries about their files to the Spanish tax authorities.

In the field “Address in Spain of the headquarters or permanent establishment” the data corresponding to the tax domicile in Spain must be entered, either of the intermediary's headquarters or, if it is located in a third country, of the permanent establishment in Spain. By default, the intermediary data that appears in the Tax Agency census is loaded. If they are not correct or outdated, the correct data must be entered.

In any case, the address in Spain of the intermediary must be stated, not that of his/her eventual representative or contact person.