Taxation without a permanent establishment
We review the Spanish tax obligations of non-resident businesses and individuals and liaise with the Spanish Tax Agency where appropriate.
Ask about this serviceThree matters to distinguish
We assess tax residence, the potential existence of a permanent establishment and the role of a representative separately. The review starts with your operations, people and resources in Spain.
- Residence of the entity or individual.
- Activity, resources and actual presence in Spain.
- Need for and scope of tax representation.
Tax procedures and representation
We assess when a representative is appropriate and which matters they can handle. The scope of representation depends on the taxpayer's operations and obligations.
- Applying for a Spanish tax identification number (NIF) when required.
- Review of non-resident income tax (IRNR), VAT and other filing obligations.
- Liaison with the Spanish Tax Agency, notices and filing returns within the agreed scope.
The facts determine the assessment
To define the engagement, we review the foreign structure, contracts, sales or services, people and resources connected with Spain.
- Country of incorporation and company structure.
- Contracts and transactions connected with Spain.
- Premises, people and notices already received.
Tell us about your project.
We treat your enquiry in confidence. Tell us what you plan to do in Spain and what you need to prepare.
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