Cause of representation

The representation can be:

• legal , when the regulations mandate that in certain cases certain persons must have a representative, or
• voluntary, when there is no legal obligation to have a representative but, of one's own free will, representation is conferred on a third person.

An X will indicate whether the representation is legal (boxes 330 or 380) or voluntary (boxes 332 or 382).

Legal representation (box 330 or 380)

Box 330 or 380 will be checked to indicate that a legal representative will be reported.

In box 331 or 381, enter the key indicating the reason for the representation, according to the following table:

In relation to legal representation, the following considerations must be taken into account:

• Natural persons who lack the capacity to act in tax matters will act before the tax authorities through their legal representatives. However, once the capacity to act has been acquired or recovered by persons who lacked it, they will act on their own before the tax authorities, including to verify the tax situation in which they lacked it. Legal representation due to incapacity to act applies to natural persons. A natural person acquires the capacity to act (be the subject of legal relations by exercising rights and acquiring obligations) when he or she reaches the age of majority. Consequently, a minor needs a representative to carry out business or professional activities since, as he or she does not have the capacity to act, he or she cannot enter into contracts on his or her own behalf. In this case, the Civil Code, Article 162, establishes that parents who hold parental authority have legal representation of their unemancipated minor children. There may also be cases of adults who are incapacitated by court decision (case of persons who are mentally handicapped or whose mental faculties are disturbed due to a supervening cause) and their representation is entrusted to a third party.
• The legal entities will be represented by those persons who, at the time the corresponding tax actions occur, hold the title to the bodies to whom their representation corresponds, by provision of the Law or by a validly adopted agreement. When these entities are in the process of being established (for example, registration in the Commercial Registry is pending) there is always a document (public deed, private agreement of wills) in which representation is conferred on a specific person.
• For the entities referred to in section 4 of article 35 of Law 58/2003 (vacant estates, communities of property and other entities that, lacking legal personality, constitute an economic unit or separate assets susceptible to taxation), the person holding the representation at the time of the administrative action will act on their behalf, provided that this is reliably accredited and, if no representative has been appointed, the person who apparently exercises the management or direction will be considered as such and, failing that, any of its members or participants.
• Representation of non-resident persons or entities . For the purposes of their relations with the Tax Authority, taxpayers who do not reside in another Member State of the European Union must appoint a representative with residence in Spain:
  • when operating through a permanent establishment,
  • in the case of income obtained without the mediation of a permanent establishment, when it concerns the provision of services, technical assistance, installation or assembly costs derived from engineering contracts and, in general, economic operations carried out in Spain, the taxable base of which is equal to the difference between the gross income and the costs of personnel, of supply of materials incorporated into the works or jobs and of supplies, under the conditions established by regulation,
  • when it concerns entities under an income attribution regime established in a State that is not a member of the European Union, with a presence in Spanish territory.
  • when required by the Tax Administration, due to the amount and characteristics of the income obtained or the possession of real estate in Spanish territory.
  • when it concerns persons or entities resident in countries or territories with which there is no effective exchange of tax information in accordance with the provisions of section 3 of the First Additional Provision of Law 36/2006 on Measures for the Prevention of Tax Fraud, who are holders of assets located or rights that are fulfilled or exercised in Spanish territory, excluding securities traded on official secondary markets.
  • In the case of States that form part of the European Economic Area that are not Member States of the European Union, the above shall not apply when there are regulations on mutual assistance in matters of exchange of tax information and collection in the terms provided for in Law 58/2003, of December 17, General Tax Law.
• Representative for VAT purposes for non-established persons in the Community (except those established in the Canary Islands, Ceuta or Melilla or in a State with mutual assistance) (article 164 One 7 LIVA) VAT taxpayers are required to appoint a representative for the purposes of complying with the obligations imposed by Law 37/1992, of December 28, on VAT, when it concerns taxpayers not established in the Community, unless they are established in the Canary Islands, Ceuta or Melilla, or in a State with which there are mutual assistance instruments similar to those established in the Community, or that they are subject to the special regimes applicable to distance sales and certain domestic deliveries of goods and services regulated in chapter XI of title IX of the Tax Law.

For the purposes of the provisions of the aforementioned Law 37/1992, taxpayers who have the headquarters of their economic activity, a permanent establishment or their tax domicile therein shall be considered to be established in the territory of application of the Tax , even if they do not carry out the operations subject to the Tax from said establishment.

Voluntary representation (box 332 or 382)

Outside of the cases provided for in the previous boxes in which representation is established by legal imperative, it is also possible that it is granted voluntarily, without being obliged to do so and in order to facilitate relations with the tax authorities.

• In the case of natural persons with legal capacity, voluntary representation will be conferred by them themselves.
• In the case of natural persons without the capacity to act in the tax field, legal persons and entities referred to in article 35.4 of Law 58/2003, of December 17, General Tax Law, voluntary representation may be conferred by those who have legal representation when the content of their representation allows it.

Representation may be granted in favor of legal entities or natural persons with legal capacity.