4.1.3. Representative

In this space, the data of the representative of minors or of judicially incapacitated persons must be completed, as well as that of those other taxpayers who have voluntarily conferred their representation on another person, in the terms provided in articles 45 and 46 of the General Tax Law.

Representative of non-residents (art. 6 Law 19/91)

Likewise, the details of the representative of the taxable persons not resident in Spanish territory must be indicated in this space.

Taxpayers not resident in Spanish territory are required to appoint a natural or legal person residing in Spain to represent them before the Tax Administration in relation to their obligations for this tax, when they operate through a permanent establishment or when by amount and characteristics of the assets of the taxable person located in Spanish territory, as required by the Tax Administration, and to communicate said appointment, duly accredited, before the end of the tax declaration period.