It is not obligatory for EU residents who own a property in Spain to appoint a fiscal representative. However, non-resident taxpayers must appoint a fiscal legal representative in the following cases:
- You carry out your business in Spain on a permanent basis (a permanent establishment).
- When certain expenses are deductible in order to calculate the taxable base subject to tax in Spain.
- When an organization established abroad and operating under the system of attribution of earnings carries out an economic activity in Spain, and all or part of said activity is carried out in an ongoing or regular manner, in facilities or workplaces of any kind, or it acts in Spain through an agent authorised to contract on behalf of and in representation of the organisation.
- When you own assets in Spain and have your main residence in a country with no tax information exchange with Spain. This excludes securities traded in official secondary markets.
- When required to do so by the Tax Office.
Even if your situation means you are not required to appoint a fiscal legal representative in Spain, you may choose to do so to save yourself time and avoid missing correspondence from the Tax Office in case of change of address or absence.
Appointing a fiscal representative, such as ourselves, provides you with the peace of mind that all communications from the Tax Office will be received by your representative, who can then inform you and act upon them according to your wishes.