Fiscal representative for Non-resident

Information and questions about the Law in Spain and Andalucia.
poppylou
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Posts: 132
Joined: Thu May 12, 2005 10:03 am

Fiscal representative for Non-resident

Postby poppylou » Wed Dec 22, 2010 4:31 pm

Is it still the case that a non-resident is legally obliged to have a fiscal rep in Spain?

I ask because I have submitted my own Non Resident Tax form (thanks to help from Beachcomber), and therefore my fiscal rep now wants me to complete a form saying he is no longer acting on our behalf, and of course wants to charge us 40 euros for the privilege of him filing this form.

I am happy for him to remain our fiscal rep (if we have to have one), but he won't unless he does the tax form annually for us. Is it just him being difficult - should I try others?

Beachcomber
Andalucia Guru
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Location: Guadalhorce Valley

Re: Fiscal representative for Non-resident

Postby Beachcomber » Wed Dec 22, 2010 6:00 pm

If you only own one property you have not needed a fiscal representative for several years. If you own more than one property you are supposed to have a fiscal representative although this is open to question and, currently, if you operate a business as a non-resident you have to have one although this is being challenged by the EC.

http://europa.eu/rapid/pressReleasesAct ... anguage=en

poppylou
Andalucia.com Amigo
Posts: 132
Joined: Thu May 12, 2005 10:03 am

Re: Fiscal representative for Non-resident

Postby poppylou » Thu Dec 23, 2010 3:58 pm

Thanks very much, Beachcomber.

froggy
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Location: Competa

Re: Fiscal representative for Non-resident

Postby froggy » Wed Jan 11, 2017 12:01 am

Hi,

Did this ever get resolved for having more than one property (not being rented out)? The link didn't show the result - and I really hope that the EU finished the process in more than 6 years!

I did find this, and it makes no mention of one being required for multiple properties (page 11)

http://www.agenciatributaria.es/static_ ... _en_gb.pdf

Beachcomber
Andalucia Guru
Posts: 9370
Joined: Tue Jun 15, 2004 11:11 pm
Location: Guadalhorce Valley

Re: Fiscal representative for Non-resident

Postby Beachcomber » Wed Jan 11, 2017 12:22 am

This was left open to interpretation because of section 3a 'When the tax administration so requires' but I have since been assured that a fiscal representative in not required in the case of owning two properties.

By the way, there is a more recent version of that document reflecting current tax rates. Obviously your lawyer didn't read this either!

http://www.agenciatributaria.es/static_ ... _en_gb.pdf

In this one the reference to fiscal representatives is in section 2a on page 6.

froggy
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Posts: 15
Joined: Sat Dec 31, 2016 8:05 pm
Location: Competa

Re: Fiscal representative for Non-resident

Postby froggy » Wed Jan 11, 2017 11:37 pm

Thanks for that. I'm much more informed after joining this forum!


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