As in many EU member states, fiscal representation in Spain is mandatory for non-EU companies without a permanent establishment in the European Union. Since 2004, this obligation no longer applies to companies based within the EU. However, appointing a representative for VAT compliance in Spain can still be advantageous for EU companies, particularly when managing VAT payments. Discover more details in this guide.
Brenda Varela
Last Updated on 15 April 2025What Is Fiscal Representation?
Fiscal representatives help foreign companies fulfill their tax obligations. Depending on the company’s origin, the appointment of representatives can be voluntary or mandatory. Typical fiscal representatives include:
- Tax consultants
- Lawyers
- Chartered accountants
- Notaries
- Freight forwarders assisting with import duties
You can find more information on fiscal representation in the European Union on our overview page.
Role of a Fiscal Representative in Spain
Once appointed, your fiscal representative in Spain manages all VAT obligations, including:
- Obtaining an EORI number required for importing and exporting goods
- Securing a Spanish tax number and VAT identification number
- Filing tax returns and VAT declarations
- Communicating with Spanish authorities
Depending on your agreement, representatives may also handle invoicing, VAT payments, and additional administrative tasks.
When Is Fiscal Representation Required in Spain?
Non-EU companies must appoint a fiscal representative in Spain if engaging in:
- VAT registration through OSS programs with Spain as the competent authority
- Regular VAT returns and deductions
- VAT payments and refund applications
- Importing and exporting goods involving Spain
- Selling goods to companies or private individuals in Spain or other EU states
EU-based companies may voluntarily appoint a representative in these scenarios:
- VAT payments and refund applications
- Regular VAT returns with entitlement to deductions
- Distance selling goods to Spanish consumers, surpassing the EU delivery threshold, or participating in OSS and storing goods in Spain
Although not mandatory since the 2004 EU decision, voluntary representation helps EU-based businesses comply with Spain’s unique VAT regulations, language requirements, deadlines, and administrative complexities, thus preventing fines and simplifying interactions with authorities.
Register for VAT in Spain
Submit VAT Return in Spain
How to Appoint a Fiscal Representative in Spain
Spanish VAT Act 37/1992 outlines the requirements for fiscal representation. Representatives must be legally resident individuals or companies in Spain. Establishing fiscal representation in Spain involves signing a notarial deed that confirms the representative’s appointment, either through a Spanish or foreign notary (with certified translation).
Representatives aren’t required to register commercially but must obtain a tax identification number. Companies must also provide a certified registration certificate from their home country’s commercial registry (translated, if necessary).
More info on Spanish rules regarding fiscal representation.
Fiscal Representation Across Europe
Although EU companies are generally not mandated to appoint representatives, local regulations vary. In Spain and other countries, appointing a fiscal representative is often advisable.
For more information, visit our dedicated country-specific pages covering fiscal representation in Germany, Italy, France, and more.
| Country | Mandatory for Non-EU Companies |
|---|---|
| Germany | Yes |
| Netherlands | Yes |
| Austria | Yes |
| Poland | Yes |
| Czech Republic | No |
| Spain | Yes |
| Italy | Yes |
| France | Yes |
For multinational trading or sales through marketplaces like Amazon and Amazon FBA, a specialized provider like hellotax can significantly simplify VAT management. Our expert team handles VAT registrations, filings, and collections across numerous European countries, streamlining administrative tasks and saving you valuable time and resources.
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Frequently Asked Questions
What is a fiscal representative in Spain?
A fiscal representative assists foreign entrepreneurs with Spanish tax obligations, including VAT and customs issues, easing communication with local authorities.
What tasks does a fiscal representative handle in Spain?
They manage VAT registration, filing tax and VAT returns, VAT payments, and other necessary compliance tasks.
When do I need fiscal representation in Spain?
Non-EU companies require representatives when conducting taxable transactions in Spain. EU-based companies often voluntarily appoint representatives for ease of communication and compliance.
Who can act as a fiscal representative in Spain?
Tax advisors, lawyers, notaries, and certain freight forwarders handling customs processes can represent you. Specialized multinational service providers can also assist significantly.
Simplify your VAT compliance with hellotax—get in touch today and let our experts handle your VAT responsibilities across Europe!
