4.1.3. Representative

In this space, the data of the representative of minors or legally incapacitated persons must be completed, as well as that of other taxpayers who have voluntarily conferred their representation to another person, in accordance with the terms provided for in articles 45 and 46 of the General Tax Law.

Likewise, the details of the representative of taxpayers not resident in Spanish territory must be indicated in this space.

Taxpayers who are not resident in Spanish territory are required to appoint a natural or legal person resident in Spain to represent them before the Tax Authority in relation to their obligations under this tax, when they operate through a permanent establishment or when, due to the amount and characteristics of the assets of the taxpayer located in Spanish territory, the Tax Authority so requires, and to communicate said appointment, duly accredited, before the end of the tax declaration period.