What a tax representative does
| Task | Benefit for you |
|---|---|
| Receive notifications | No missed letters or deadlines |
| File returns | Modelo 210, wealth tax, local taxes on time |
| Answer requirements | Replies in Spanish with the right documents |
| Domiciliation of payments | Taxes paid on time from your Spanish account |
| Coordinate advisers | One contact for your home adviser |
When it is compulsory
Non-residents who obtain income in Spain without a permanent establishment must appoint a representative in certain cases, particularly residents of countries outside the EU and EEA without exchange-of-information arrangements. Even when not compulsory, many owners appoint one for convenience. See non-resident taxes.
Electronic notifications
Companies and some individuals are obliged to receive notifications electronically. If no one opens them, they are deemed delivered after ten days and deadlines start. We monitor your electronic box for you.
When the tax agency writes
We answer requirements, proposals and sanctions, and represent you in inspections. See a letter from the Spanish tax agency, tax inspections and our tax calendar.
An illustrative example
Based on situations we commonly see; not a specific client. An American owner of a house in Sóller missed two electronic notifications about his imputed-income returns and found a seizure on his Spanish bank account. As his representative, we filed the missing returns, paid the debt, lifted the seizure and now receive every notice for him.
This page is published by Castell.tax, the tax practice of Castell.law in Palma de Mallorca. It is general information; tax rules and rates change, so check your case with us before filing.
Not sure what you owe? Ask before the deadline
Send us your situation or the letter you received. A tax adviser will tell you what applies, what it could cost and what to file.
Questions about tax representatives in Spain
Is a tax representative compulsory for non-residents?
In some cases, particularly for certain non-EU residents; otherwise it is optional.
Can you receive my electronic notifications?
Yes, with your authorisation we monitor and answer them.
Will you pay my taxes?
We can arrange direct debit from your Spanish account or pay with your funds.
Do I lose control of my affairs?
No. We report every notice and filing to you before acting on anything significant.