Tax representative, notices and payments for owners abroad

Key rules

• Appeal window: You have 1 month from the day after a notice is treated as served to file a recurso de reposición (a request to the same office to reconsider) or an economic-administrative claim (an appeal to the tax tribunal).
• Unopened notices: An electronic notice you never open is treated as served after 10 calendar days, and payment and appeal time limits run from then.
• EU/EEA owners: Owners resident in another EU/EEA country are not required to appoint a tax representative, unless the tax office requires one or that country does not exchange tax information effectively with Spain.

What to set up, in order

• A tax representative, if you must have one. Do this before your first filing or payment. Do you need a tax representative (representante fiscal)? covers who must appoint one, who can act, what it costs and how to appoint or end one.
• A way to receive notices. Set your address for notices or choose electronic notices before your first filing, and again whenever your address changes. How Spanish tax notices reach you abroad explains the electronic mailbox and what to do after a missed notice.
• Digital access. Choose Cl@ve (the government's shared online login), a digital certificate or a gestor (a licensed administrative agent) with a power of attorney before the first deadline you need to meet. Setting up digital access to Hacienda from abroad says what each lets you file.
• Filing and paying on time. Paying Spanish tax from another country covers transfer, a Spanish account, direct debit and card, and keeping proof. The deadlines are:
  • rental income: the first 20 days of April, July and October, and 1 to 20 January for the previous quarter;
  • a second home you do not rent out: 31 December of the following year;
  • a property sale: within 3 months of the sale.