Inscription. Deadlines and application for registration. Appointment and registration of representative of non-established taxpayer.

Appointment and registration of representative of non-established taxpayer

If you are a taxpayer not established in Spanish territory, due to making intra-community acquisitions or importing products subject to tax, you are required to appoint a representative before the Tax Authority before you carry out the first operation that constitutes a taxable event for the tax. For these purposes, you are considered not to be established in Spanish territory when the headquarters of your economic activity, your tax domicile or the permanent establishment where you carry out your activity are not located in Spanish territory. The representative is required to register in the territorial tax registry prior to carrying out the first transaction that constitutes a taxable event for the tax, and, depending on who he represents, the following options are available:

1. If you represent an intra-community purchaser of taxable products who has a NIF that allows you to carry out procedures and formalities before the Spanish Tax Authority (for example, a NIF with the letter N), there are two possibilities:
   1. That only the representative is registered (in which case, to comply with the obligations for this tax, the representative will use his/her NIF and CIP of the representative).
   2. That the representative and the represented taxpayer register (in which case, to comply with the obligations for this tax, the representative will use the NIF and CIP of the represented taxpayer). For these purposes, the settlement period of the taxpayer represented is taken into account. 
2. If you represent an intra-community purchaser of taxable products who does not have a NIF that allows him to carry out procedures and transactions with the Spanish Tax Authority (for example, a NIF with the letter N), only the registration of the representative is required (with activity code RP). In this case, to comply with the obligations under this tax, the representative will use his or her NIF and CIP number. For these purposes, the settlement period of the taxpayer represented is taken into account.
3. If you represent an importer of products subject to tax, only the registration of the representative (with activity code RP) is required. In this case, to comply with the obligations for this tax other than those derived from its liquidation, the representative will use his/her NIF and CIP of representative.