Inscription. Deadlines and registration request. Appointment and registration of representative of a non-established taxpayer.
Find out about the registration obligations in relation to this tax.
Appointment and registration of non-established taxpayer representative
If you are a taxpayer not established in Spanish territory, for making intra-community acquisitions or imports of products subject to the tax, you are obliged to appoint a representative before the Tax Administration before you carry out the first operation that constitutes a taxable event for the tax. For these purposes, it is considered that you are not established in Spanish territory when the headquarters of your economic activity, your tax domicile or the permanent establishment where you carry out your activity do not reside in Spanish territory. The representative is obliged to register in the Territorial Tax Registry, prior to carrying out the first operation that constitutes a taxable event for the tax, and, depending on who he represents, the following options are available:
- If you represent an intra-community purchaser of products subject to the tax who has a NIF that allows you to carry out procedures and procedures before the Spanish Tax Administration (for example, a NIF with the letter N) there are two options: odds:
- That only the representative registers (in which case, to comply with the obligations for this tax the representative will use his NIF and CIP of representative).
- 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 represented taxpayer is taken into account.
- If you represent an intra-Community purchaser of products subject to the tax who does not have a NIF that allows you to carry out procedures and procedures with the Spanish Tax Administration (for example, a NIF with the letter N), only the registration of the representative is required (with a RP activity). In this case, to comply with the obligations for this tax the representative will use his representative NIF and CIP. For these purposes, the settlement period of the represented taxpayer is taken into account.
- If you represent an importer of products subject to the tax, only the representative's registration is required (with RP activity code). In this case, to comply with the obligations for this tax other than those derived from its settlement, the representative will use his representative NIF and CIP.