What does fiscal representation for non-residents involve?

What a fiscal representative does

• Serves as your official service address for notifications in Spain, ensuring public communications are never missed.
• Files recurring tax returns (such as Form 210) and manages strict deadlines.
• Responds to tax inquiries and administrative notices from the Spanish Tax Agency on your behalf.
• Keeps you informed of statutory or regulatory changes affecting your legal situation.

Is it legally mandatory?

Spanish law requires appointing a fiscal representative in specific circumstances, such as when operating through a permanent establishment or when formally ordered by the tax authority. In other cases it is optional but highly advisable: Spanish tax notifications carry short response deadlines (often 10 days), and unserved notices can lead to surcharges, bank garnishments, or default penalties.

How it is formalized

Representation is formalized via electronic power of attorney registered with the Tax Agency or via a notarized power. We advise on the simplest method based on your residency and handle formal registration with the AEAT.

Annual service package

We provide fiscal representation as an annual ongoing service, bundled with tax return preparation. You gain a dedicated contact in Spain who knows your assets and communicates with you in your language.