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Tax representative in Spain for non-residents

If you live outside the EU and have property, income or business in Spain, the law may require you to appoint a tax representative (also called a fiscal representative) before the AEAT (art. 10 LIRNR). We take the role, receive your notifications and make sure no deadline slips past you.

Appoint a representativeAm I required to?
  • · Chartered adviser with a Spanish tax domicile
  • · Formal acceptance filed with the AEAT
  • · Notification and deadline alerts in your language

Who needs a tax representative?

The obligation comes from article 10 of the consolidated Non-Resident Income Tax Law (RDLeg 5/2004): it depends on where you live and what you do in Spain — not on your nationality.

Must appoint one (residents outside the EU)

  • You operate in Spain through a permanent establishment (business, office, branch).
  • You provide services or carry out economic activities in Spain without an establishment (art. 24.2 LIRNR income, with expense deductions).
  • The AEAT requires it from you given the size of your income or because you own property in Spain — the typical post-Brexit owner scenario.
  • You live in a territory with no effective tax-information exchange with Spain and hold assets or rights in Spanish territory.

Exempt in principle

Residents of the EU and of EEA countries with mutual assistance (Norway, Iceland, Liechtenstein) are not required to appoint a representative. Many still do so voluntarily so AEAT letters never go unread while they are abroad.

Source: arts. 9.4, 10 and 11 of RDLeg 5/2004 (consolidated Non-Resident Income Tax Law), as amended by Law 11/2021. Verified against the consolidated BOE text.

What your tax representative does

  • Receives AEAT notifications at their Spanish address — your tax domicile in Spain becomes theirs (art. 11 LIRNR), so nothing is lost in the letterbox of an empty holiday home.
  • Alerts you in your language to every requirement, deadline and letter before it expires.
  • Answers official requirements and handles procedures with the tax authorities on your behalf.
  • Coordinates your filings (Modelo 210 and others) so obligation and calendar stay in sync all year.

Price

Tax representative · annual

Appointment, AEAT acceptance and year-round notification watch

€149+ VAT / year

  • · Appointment + express acceptance filed with the AEAT
  • · Notifications received and relayed in your language
  • · Ordinary official requirements answered — included
  • · Annual renewal with zero paperwork on your side
Appoint a representative

Tax representative — frequently asked questions

Do I need a tax representative if I'm British and own a home in Spain?

Post-Brexit the AEAT can require one from you as a property owner; in practice it is strongly recommended.

The UK is no longer EU, so art. 10 LIRNR applies to you: the obligation is automatic if you operate a permanent establishment or carry out economic activities, and the AEAT can require the appointment because you own property. Even before any formal requirement, without a representative official letters go to your Spanish address — often an empty house — which is the most common road to penalties for post never read.

Are EU residents required to appoint one?

No — the obligation only reaches residents outside the EU and the mutual-assistance EEA.

If you live in the EU, or in Norway, Iceland or Liechtenstein, you are not required to appoint a representative. Many EU owners still hire one for peace of mind: someone in Spain receives the tax office's letters and alerts you in your language.

What happens if I don't appoint one when required?

A fixed €2,000 fine — €6,000 if you live in a territory with no effective information exchange.

Art. 10.4 LIRNR classifies it as a serious tax infringement with a fixed fine. The AEAT may additionally treat whoever appears in the Companies Registry, or the custodian or manager of your assets, as your representative — with everything that implies.

How much does it cost and what's included?

€149 + VAT per year, covering the appointment, notifications and ordinary requirements.

The annual fee covers the appointment with express acceptance filed with the AEAT, receipt and same-language summary of every notification, answers to ordinary requirements and coordination with your filings. Extraordinary proceedings (audits, appeals) are quoted separately before any work starts.

Can my representative also file my Modelo 210?

Yes — that's the usual combination and it keeps notifications and filings in sync.

We are chartered tax advisers: besides the representation we prepare and file your Modelo 210 (deemed income, rental or sale). The Non-Resident Owner Pack bundles both services at a discount.

How is the appointment formalised?

A signed appointment plus express acceptance, filed with your AEAT Delegation within 2 months.

You sign the appointment (we prepare the document), we sign the acceptance and notify the AEAT Delegation where your returns are filed, within the 2-month legal window. From that moment your tax domicile for notifications is ours.

Also need to file the Modelo 210? See IRNR · Modelo 210

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