The Spanish Internal Regulations establishes appointing a Fiscal Agent as an obligation, provided that the taxpayer is non-resident in Spain but is bound to a certain tax payment. This obligation is only mandatory when the following assumptions occur:
- Permanent establishments’ business operations
- Economic activities implemented through non-permanent establishments, such as technical assistance or installation works derived from engineering contracts
- The Tax Administration requirement
Our duties as a Fiscal Agent would be the following:
:: The Fiscal Legislation and tax obligations compliance
:: Planning and submitting of VAT statements, refund applications, monthly Intrastat reporting, etc.
:: Managing correspondence with national Tax Authorities. It is recommended that Fiscal representative bear the Tax Agency electronic mailbox and it is mandatory attending the tax inspections as the company fiscal representative.
:: The fiscal agent is accountable to the represented companies administration.
:: EORI Registration and Spanish NIF or NIF-VAT procurement and management.