The filing of tax returns by individuals or legal persons who are represented before the customs authorities shall be made through a customs representative.
Said representation can be direct, that is, when declarations are presented in the name and on behalf of others, or indirect, when they are presented in their own name and on behalf of others. In this case, the customs representative is a co-debtor and jointly liable.
Individuals or legal persons who fulfil the following conditions may be customs representatives, acting either directly or indirectly:
- Be established in Spain or in the territory of any other EU member state or in third countries (in the cases provided for in EU customs legislation).
- Provide proof of the necessary training to carry out the activity of customs representative.
- Be registered in the Register of Customs Representatives of the Tax Agency's Customs and Excises Department.
The UCC establishes that any customs representative is authorized to provide his services in other Member States other than the one in which he is established, provided that he meets the requirements indicated below, provided for in article 39.a) ad) of the UCC:
- Absence of serious or repeated violations of customs legislation and tax regulations.
- Adequate management system for commercial records and, where applicable, transport records, which allows the correct performance of customs controls;
- Financial solvency
- Adequate level of competence or professional qualifications directly related to the activity carried out.
These requirements are those required for the granting of the status of authorized economic operator of customs simplifications.
- In the case of natural persons, by passing the aptitude tests called by the AEAT on issues related to basic tax and customs regulations in the field of foreign trade in goods, special taxes, and the regulation of smuggling. , the Economic and Fiscal Regime of the Canary Islands and special regimes of Ceuta and Melilla and the basic regulation of sales and purchase contracts and international transportation of goods and the rules relating to international payments.
- In the case of legal entities, the training requirement is considered accredited when any of the following circumstances occur:
- It is good that at least one of its legal representatives is a natural person who has the status of customs representative.
- Good that is linked, at least, to one natural person who has the status of customs representative. This natural person or persons will be linked to the legal entity through an indefinite employment contract and may not be legal representatives or volunteers of other customs representatives, nor provide customs representation services as a natural person while they are linked to the legal entity.
- Customs representatives legally established in any other Member State of the European Union and who meet the criteria provided for in article 39.a) ad) of the UCC for the granting of the status of authorized economic operator of customs simplifications.
- Economic operators who have obtained the status of authorised economic operator while they hold said condition and to the extent that they can benefit from the simplifications established in customs regulations, regardless of the Member State in which they are established.
- Individuals who are considered Customs Agents and Commissioners.
- Individuals who, upon the entry into force of Royal Decree 335/2010, were authorised by the Customs and Excise Department of the Spanish Tax Agency to file customs declarations in their own name and on behalf of others (indirect representatives).
- Natural persons who, for three years prior to the entry into force of Royal Decree 335/2010, had regularly signed declarations as representatives and maintained an employment relationship with persons or entities authorized by the Department of Customs and Special Taxes of the AEAT for the presentation of customs declarations.
- Within the framework of the tests called for the accreditation of training to be customs representatives, people who have the studies or titles established in each call for such tests may be exempted totally or partially from taking such tests.
Entry in the Register shall be made ex officio or at the request of a party, in accordance with the provisions of Article 4 of Royal Decree 335/2010.
They will be ex officio those of customs representatives who have passed the aptitude tests and are established in Spanish territory.
The application for registration in the Registry of Customs Representatives will be made by electronic means by completing the form existing for this purpose at the electronic headquarters of the State Tax Administration Agency, accompanied by the documentation provided for each case in article 4 of the Royal Decree. 335/2010.
- In the case of natural persons, the case contemplated in section 2.a).3 of article 4 of Royal Decree 335/2010, providing, together with the application, supporting evidence of compliance with the conditions provided for therein.
- In the case of legal entities, together with the application, they must identify the legal customs representative or the voluntary customs representative that they want to join, providing in each case supporting evidence of compliance with the conditions provided for in the standard.
- In the case of customs representatives accredited in another Member State of the European Union, they must provide with the application, to the National Customs and Excise Management Office, a responsible declaration that includes the data that identifies that they are legally established in a Member State of the European Union to carry out said activities, which meet the conditions provided for in article 4.3. of Royal Decree 335/2010, and a statement of the absence of any prohibition, at the time of its presentation, that prevents it from carrying out the activity in the Member State in which it is established at the time of the registration application. The responsible declaration model is the one approved in the Resolution of April 26, 2013, of the Department of Customs and Special Taxes of the AEAT, - BOE of July 4, 2013-.
- In the case of authorized economic operators provided for in article 4.4. of Royal Decree 335/2010, upon request and accreditation of your condition.