Other tax obligations
Find out about other tax obligations relating to this tax
Appointment of representative (non-established taxpayer)
If you are a tax payer and are not established in Spanish territory, you must appoint a natural or legal person residing in Spain to represent you before the Tax Administration in relation to your Tax obligations.
You must make the aforementioned appointment prior to carrying out the taxable event or, at the latest, at the time of carrying it out.