Tax representative in Spain for non-residents

Does everyone living abroad need a Spanish tax representative?

There is no single requirement covering every non-resident. Spain’s General Tax Law refers to the rules for each tax. Your tax residence, the tax involved and the transaction matter; nationality or owning Spanish property does not settle the question on its own.

You can appoint an adviser voluntarily even when a statutory appointment is not required. We distinguish a representative required by tax law, authority to handle a particular matter and access to tax notices. We agree which tasks the engagement covers before accepting it.

When an appointment is required: check each tax

Non-Resident Income Tax: income and property

For residents outside the EU, subject to the EEA exception requiring mutual assistance in both information exchange and tax collection, a Spanish-resident representative is required for a permanent establishment, the cases in articles 24.2 and 38, or where the tax authority requires one because of the amount and characteristics of the income obtained or the possession of immovable property in Spain.

A separate rule applies to residents of non-cooperative jurisdictions holding Spanish assets or rights, with a statutory exception for certain securities traded on official secondary markets. The jurisdiction and applicable rules must be checked. A home for personal use is not, by itself, a permanent establishment.

Where article 10 requires an appointment, it must be made before the filing deadline for the Spanish income concerned. The appointment, supported by proof and the representative’s express acceptance, must be notified to the competent tax authority within two months of appointment. The return deadline depends on the income: see our Modelo 210 guide.

Wealth Tax and Solidarity Tax: different tests

For Wealth Tax, a non-resident must appoint a representative when operating through a permanent establishment or when the authority requires one because of the amount and characteristics of Spanish wealth. The appointment must be notified and evidenced before the return deadline. Article 6 does not contain the general EU-residence exception found in some other taxes.

For the Solidarity Tax on Large Fortunes, taxpayers resident outside the EU must appoint a representative before the filing deadline, subject to the EEA exception for mutual assistance in information exchange and tax collection. The appointment must be notified to the competent office with express acceptance. First, we check whether you are a taxpayer and your obligations in our Wealth and Solidarity Tax guide.

Inheritance and Gift Tax

Taxpayers subject to Spain’s Inheritance and Gift Tax under the obligación real rules must appoint a Spanish-resident representative before the acquisition’s filing deadline if they are resident outside the EU, subject to the EEA mutual-assistance exception for information exchange and tax collection. Those liability rules also cover life-insurance proceeds in the cases specified in article 18.1 of the Regulations. The competent office must receive the appointment and express acceptance. In matters administered by AEAT, the authority granted must cover all obligations under this tax.

Solidarity and Inheritance and Gift Tax also have rules for certain residents who leave Spain after the taxable event, before filing, for a country outside the EU that is not covered by the EEA exception for that mutual assistance, unless they return before the statutory filing deadline. Departure, destination and expected return dates need checking.

The competent authority and the applicable tax rules are separate questions, including the Basque and Navarre systems where relevant. AEAT procedures cannot simply be applied to another authority. See our guides to inheritance in Spain as a non-resident heir and gifts of money from abroad.

Appointment and powers: what needs to be evidenced?

We check the taxpayer’s and representative’s identification, the tax or procedure, the powers granted and acceptance where required. Tax representation can be evidenced by legally valid means providing reliable proof; a notarised power is not required for every engagement. The appropriate procedure and any foreign documents must be checked before use.

Filing a return, requesting a refund, appealing and receiving notices require appropriate authority. A general document or a return filed through tax collaboration arrangements does not prove authority for every later action. We retain the evidence relevant to the agreed engagement.

Electronic tax notices: check access as well

Accessing AEAT notices in DEHú as a representative requires an appropriate notices authorisation, such as GENERALNOT or the relevant specific power. AEAT explains that, following an online grant, the representative must confirm acceptance before accessing those notices.

Before work begins, we agree who accesses notices, how each notice is reported and who prepares the response. A contact email alone does not establish a power of attorney or the service agreed. If you have already received a notice, provide the document and evidence of receipt so its actual deadline can be checked.

What we need to assess your case

1. Your situation: tax-residence country, individual or entity, tax year and reason for the engagement.
2. Spanish obligations: property, income, wealth, inheritance or gift; previous returns and requests from the authority.
3. Existing arrangements: powers of attorney, appointments and outstanding notices. We check what should continue, change or be revoked.
4. Written scope: appointment, returns, notices and any later steps included, with a quotation before work starts.

Representation does not, by itself, change who the taxpayer is. Statutory liability depends on the circumstances: for example, article 9.4 of the Non-Resident Income Tax Law makes those appointed as representatives jointly and severally liable for the tax debts of the taxpayers referred to in article 10.1 who operate through a permanent establishment or fall within article 38. That consequence cannot simply be assumed for every voluntary power.

Sources and date checked

Legislation and procedures checked on 4 November 2026. We check the tax, territory and rules applicable to your case.

• General Tax Law: articles 46 and 47, voluntary and non-resident representation
• Non-Resident Income Tax Law: articles 9 and 10, appointment and proof
• AEAT: representation and liability for Non-Resident Income Tax
• Wealth Tax Law: article 6, non-resident representatives
• Law 38/2022: article 3, section Six, Solidarity Tax representation
• Inheritance and Gift Tax Regulations: articles 18.1 and 18.4
• AEAT: documents and representation for Inheritance and Gift Tax
• AEAT: proving a representative’s authority
• AEAT: accessing DEHú notices under a power of attorney