Representative of the permanent establishment

With effect for the tax periods beginning on or after January 1, 2021 , taxpayers for Non-Resident Income Tax who obtain income from economic activities through a permanent establishment in Spanish territory who are not residents in another Member State of the European Union or in States that are part of the European Economic Area that are not Member States of the European Union with which there are regulations on mutual assistance in matters of the exchange of tax information and collection in the terms provided for in Law 58/2003, of December 17, General Tax, are obliged to appoint a representative before the Tax Administration.

The representatives of these non-resident taxpayers operating in Spain through a permanent establishment shall be jointly and severally liable for the payment of the tax debts corresponding to them.

In relation to tax periods prior to those indicated in the first paragraph, the obligation to appoint a representative and joint and several liability was general for non-resident income taxpayers who obtained income from economic activities through a permanent establishment in Spanish territory who were residents of any State.