How to communicate the details of my legal or voluntary representative
Find out how to communicate the representation, legal or voluntary, of natural persons
Non-resident representation
residents in third countries have the obligation to appoint a representative , a natural or legal person resident in Spain, to represent them before the Tax Administration in relation with its obligations under IRNR when:
- They operate through permanent establishment.
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They carry out economic activities or operations in Spain without the mediation of a permanent establishment.
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It is an entity under the income attribution regime established abroad with presence in Spanish territory.
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It is required by the Tax Administration.
Residents in countries or territories with which there is no effective exchange of tax information who are owners of located assets 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 or legal person, 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