Comisión Europea



Commission calls on Spain to abolish the obligation imposed on non-resident taxpayers to appoint a tax representative

The Europrean Commission decided on 25th July 2019 to send a reasoned opinion to Spain for obliging non-resident taxpayers to appoint, in certain cases, a tax representative domiciled in Spain. This can result in extra costs and obstacles for taxpayers. Following the case-law of the Court of Justice of the EU, this obligation implies bearing the cost of remunerating that representative.

Furthermore, the fact that the representative must reside in Spain impedes the freedom to provide services for persons and undertakings established in other Member States of the EU and of the EEA. These legal obligations violate the free movement of workers, the freedom of establishment, the freedom to provide services and the free moment of capital (Articles 45,49 and 56 of TFEU), insofar as they impose additional costs on non-resident taxpayers liable to discourage them from taking up activities or investment in Spain.

If Spain does not act within the next two months, the Commission may decide to bring the case before the Court of Justice of the EU.


Andreu Bové

Andreu Bové
Tax Advisor, Madrid
+34 91 561 54 14