Do you need a tax representative (representante fiscal)?

Key rules

• Non-EU/EEA owners: If you are not resident in Spain and Hacienda requires it, you must appoint a representative.
• EU/EEA residents: You are not required to appoint one, unless Hacienda requires it or your country does not exchange tax information effectively with Spain. You can appoint one voluntarily.
• Address in Spain: Your representative must have an address in Spain and must accept the role in writing.
• Ending an appointment: A change only counts once Hacienda has been told, so notify it in writing straight away.

When you must appoint one

You must appoint one if you are not resident in Spain for tax and any of these is true:

• You operate in Spain through a permanent business presence.
• You own property in Spain and live in a country that does not exchange tax information effectively with Spain.

If you live in the EU/EEA and file yourself, use a digital certificate or Cl@ve.

Who can act

Your representative can be a person or a company with legal capacity under tax law and an address in Spain. Common choices are tax advisers, a gestoría, law firms and banks. Fees are set by each provider, so ask what they charge before you agree.

How to appoint one

1. Sign a written appointment naming the representative.
2. Get the representative to accept it.
3. Notify Hacienda with the representative's name and address, in person or through its online office.

You can notify Hacienda through the census form, the form that registers your tax data and address: modelo 030 for individuals, modelo 036 for companies and other cases. Notifying Hacienda this way costs you no government fee. The appointment can also be recorded when your first return, such as modelo 210, is filed.

How to end or replace one

The appointment ends if you revoke it, the representative resigns, or you replace them with someone else. Tell Hacienda in writing, by the same route you used to appoint. If you are replacing them, include the new representative's acceptance.

Documents you need

• Your passport or foreign ID, together with your Spanish tax number (NIE).
• Your representative's ID: a DNI or NIE for a person, or the company tax number (NIF) for a company.
• A signed document naming the representative.
• For a company representative, proof that the company exists and that its signatory has the powers to act.
• A power of attorney, if the representative will act for you in wider matters; the signing rules for each country are in signing a power of attorney for Spain from abroad.