Tax Representative

Being your fiscal representative, we act as your partner in Spain and we become your interlocutor in front Spanish tax authorities. We make easier the understanding between customers, suppliers and tax authorities, achieving a framing of your logistics, customs and fiscal operations that will free you from bureaucratic procedures.

TYPES OF TAX REPRESENTATION

The representation can be voluntary or legal depending on whether they are established companies or not in the EU:

• It is voluntary, that is, the representative acts as a mere manager, in the cases of companies established in EU countries that want to operate in Spain.
• It has legal status, when the representative acts as a tax agent, in the case of companies not established in the EU that want to operate in the territory of application of the Spanish VAT.

WHAT ARE THE FUNCTIONS OF TAX REPRESENTATIVE?

The functions of tax representative are the following:

Comply with tax legislation and respond to local tax obligations.

Plan and present all of your tax returns, VAT, refund requests, monthly presentation of Intrastat.

Manage all mailing with the local tax administration. It is advisable that tax representative manages electronic mailbox of the Tax Agency and is required to go as tax representative to tax inspections.

Tax representative is responsible in front of tax administration from companies represented.

Obtaining the EORI Registry and Obtaining and managing the Spanish NIF or NIF-VAT, through the census model 036.

DOCUMENTATION TO CONTRIBUTE TO THE TAX AGENCY

Required documents to become tax representative:

Mercantile Register Certification, proving legal Company personality.

Power / Authorization representation from non-resident company administrator for the tax representative.

These documents must be legalized by a Notary with the “Apostille” from The Hague and with a sworn translation into Spanish, so it can take at least 1 month to obtain them.

Legal company Representative Identification in Spain with an NIE.

EBS Consulting will determine the existence or not of Permanent Establishment of the Company in order to comply with the relevant fiscal obligations.

VAT: LOCAL AND FOREIGN

Spanish companies that have paid VAT in any country of the European Union as well as in certain third countries can request at corresponding Tax Administrations VAT refund of the fees of this tax effectively paid. Usually, services subject to VAT refund request are:

• Passenger transport service.
• Provision services on real estate.
• Participation in cultural, artistic and similar activities.
• Catering and catering services.
• Short-term transportation rentals.
• Accommodation and meals

EBS Consulting has a great experience and a specialized partners team in the field of international VAT. Companies improve cash flow and reduce their costs.

Frequently asked questions: