Inscription. Deadlines and registration request. Appointment and registration of non-established taxpayer representative
Find out about the registration obligations in relation to this tax
Appointment and registration of representative of a non-established taxpayer
If you are a taxpayer for making intra-community acquisitions or imports of products subject to the tax and you are not established in Spanish territory, you are obliged to appoint a representative to comply with your obligations for this tax before the Tax Administration.
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 you appoint is obliged to register in the Territorial Tax Registry prior to carrying out the first operation that constitutes a taxable event for the tax.