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

Appointment and registration of a representative of a non-established taxpayer

If you are a taxpayer who makes intra-community purchases or imports of products subject to tax and you are not established in Spanish territory, you are required to appoint a representative to fulfill your obligations under this tax before the Tax Authority. 

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 you appoint is required to register in the Territorial Tax Registry prior to carrying out the first transaction that constitutes a taxable event for the tax.