Regulations: article 10 Law IRNR (wording given by second article Law 11/2021, of July 9, on measures to the prevention and fight against tax fraud, with effects for tax periods beginning on or after January 1, 2021)
Taxpayers residing in another Member State of the European Union (EU) or the European Economic Area (EEA) that is not a Member State of the EU, in the latter case when there are regulations on assistance mutual in matters of exchange of tax information and collection, (see Annex V ) have no obligation to appoint a representative residing in Spain and will act before the Tax Administration through the people who hold their representation in accordance with the general rules of legal and voluntary representation.
On the other hand, taxpayers residing in third countries (not residents of another Member State of the European Union or the European Economic Area that is not a Member State of the EU when there are regulations on mutual assistance in matters of exchange of information) will be obliged to appoint, before the end of the deadline for declaring income obtained in Spain, a natural or legal person residing in Spain, to represent them before the Tax Administration in relation to their obligations under this Tax in the following cases:
When they operate through permanent establishment.
When they provide services, technical assistance, installation or assembly works derived from engineering contracts and, in general, economic activities or operations in Spain without the mediation of a permanent establishment, whose tax base is the difference between full income and expenses. of personnel, provision of materials and supplies.
When it is an entity under the income attribution regime established abroad with “presence in Spanish territory”.
When, due to the amount and characteristics of the income obtained or the possession of a property in Spanish territory, the Tax Agency requires it.
In the case of residents in countries or territories with which there is no effective exchange of tax information (with effect from July 11, 2021, references made to countries or territories with which there is no effective exchange of information are understood to be made to the definition of non-cooperative jurisdiction. See Annex IV ), who are owners of assets located or rights that are fulfilled or exercised in Spanish territory, excluding securities traded on official secondary markets.