Representatives and non-residents jointly and severally liable for Wealth Tax
Non-residents will be obliged to appoint a natural or legal person resident in Spain to represent them before the Tax Administration in relation to their tax obligations in the following cases:
where they operate through a permanent establishment, or
when, due to the amount and characteristics of the taxpayer's assets located in Spanish territory, the Tax Administration so requires,
In any case, the trustee or manager of the assets or rights of non-residents shall be jointly and severally liable for the payment of the tax debt corresponding to this Tax for the assets or rights deposited or whose management is entrusted to him/her.