What Is Fiscal Representation in Spain?
A fiscal representative is a legally appointed person or entity that handles tax obligations on behalf of a non-resident individual or company in Spain.
📌 Required for:
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Non-EU residents owning property or doing business in Spain
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Foreign companies with no permanent establishment
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Individuals liable for taxes (e.g. rental income, capital gains)
🧑⚖️ When Is Fiscal Representation Mandatory?
Spain’s tax authorities require fiscal representation if you:
🏠 Own Real Estate in Spain
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Non-residents who own and rent out property
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Capital gains from selling Spanish property
💼 Operate a Business or Have Income
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Foreigners doing commercial activity without a fixed base
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Freelancers, investors, or remote landlords
🌍 Non-EU Residents
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Non-EU citizens must appoint a fiscal representative for any taxable transaction
✅ EU/EEA residents are exempt unless required by Spanish law
💼 What Does a Fiscal Representative Do?
Your fiscal rep is responsible for:
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📑 Obtaining a NIE (Foreigner Tax ID)
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🧾 Filing tax returns (e.g. Modelo 210 for rental income)
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💶 Declaring capital gains or wealth tax
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✉️ Receiving tax notifications and acting on your behalf
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🧑⚖️ Representing you in front of the Spanish Tax Agency (AEAT)
⚖️ Legal Framework
Fiscal representation is governed by:
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Ley General Tributaria (Spanish Tax Law)
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Royal Decree 1065/2007 (procedures for tax returns)
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Non-Resident Income Tax Law (IRNR)
🚨 Failing to appoint a fiscal representative may result in:
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Fines and penalties
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Missed tax notifications
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Legal complications during asset transfer or sale
🧳 Example: Why Foreigners Need It
Case: A Canadian resident owns a rental apartment in Barcelona. Since he receives monthly income and is not an EU resident, he must appoint a fiscal representative to file quarterly tax returns and respond to Spanish tax authorities.
🤝 How Borderless Lawyers Helps
We provide end-to-end fiscal representation services for:
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✅ Non-resident property owners
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✅ Foreign entrepreneurs & investors
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✅ Tax compliance and NIE registration
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✅ Filing returns and dealing with AEAT
🌐 Multilingual support | ⚖️ Full legal compliance | 📈 Tax optimization