4.1.3. Representative

In this space, the details of the representative of minors or persons legally incapacitated must be filled in, as well as the any other taxpayers who have voluntarily conferred their representation on another person, under the terms set out in Articles 45 and 46 of the General Tax Law.

Representative of non-residents (Article 6 of Act 19/91)

Likewise, the details of the representative of non-resident taxpayers in Spanish territory must be indicated in this space.

Non-resident taxpayers in Spanish territory are obliged to appoint a natural or legal person residing in Spain to represent them before the tax administration in relation to its obligations for this tax, when they operate through a permanent establishment or when due to the amount and characteristics of the assets of the taxpayer located in Spanish territory, this is required by the Tax Administration, and to notify this appointment, duly accredited, before the end of the period for filing the tax return.