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How to communicate the details of my legal or voluntary representative

Find out how to communicate the legal or voluntary representation of natural persons

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Representation of non-residents

third countries required to appoint representative, a natural person or legal entity resident in Spain, to represent them before the tax authorities in relation to their under the when:

  1. They operate through a permanent establishment.

  2. Carry out activities or economic operations in Spain without the mediation of a permanent establishment.

  3. It is an entity under an income attribution regime established abroad with a presence in Spanish territory.

  4. Required by the Tax Administration.

Residents in countries or territories with which there is no effective exchange of tax information are holders of assets located or rights that are fulfilled or exercised in Spanish territory, excluding securities traded on official secondary markets.

You can also act through a voluntary representative, a natural person or legal entity, if you have the capacity to fully exercise your rights and obligations. This representative may be a tax advisor.

You can access more detailed information at Non-residents