Skip to main content

Settlement and payment of the tax.Registration, accounting obligations.Repercussion.Appointment of representative.

Find out about the main tax obligations relating to this tax

Skip information index

Appointment and registration of representative of a non-established taxpayer

If you are a taxpayer not established in Spanish territory and you make 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 transaction that constitutes a taxable event.

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 is not located in Spanish territory.
The representative who names is obliged to register in the territorial tax register, prior to the first transaction constituting a taxable event, in accordance with the following:

  1. If you are an intra-Community purchaser of products subject to the tax and you have a NIF that allows you to carry out procedures and formalities before the Spanish Tax Administration (for example, a NIF with letter N) you must register as a taxpayer (with activity code AP) and register your representative (with activity code RP).In this case, your representative must use your NIF and CIP of taxpayer in order to fulfil the obligations derived from the tax (such as the presentation of the self-assessment or the stock register book).
  2. If you are an intra-Community purchaser of products subject to the tax and you do not have a NIF that allows you to carry out procedures and formalities before the Spanish Tax Administration (for example, a NIF with the letter N), only the registration of your representative (with an RP activity code) is required.In this case, your representative must use his NIF and CIPto fulfil his tax obligations.For the purpose of determining the tax assessment period, the VAT assessment period of the non-established taxpayer must be taken into account.
  3. If you are an importer of products subject to the tax, only the registration of your representative (with RP activity code) is required.In this case, your representative should use his NIF and CIPfor the fulfilment of the obligations for the tax other than those derived from its liquidation.