Fiscal Representation of a Foreigner in Spain

Fiscal Representation of a Foreigner in Spain

Non-resident owners of real estate assets in Spain have the obligation of paying taxes to the Spanish tax office ("agencia tributaria"). This particular fiscal duty is not the same as the IBI ("impuesto sobre bienes inmuebles"). Therefore, non-residents have to appoint a Spanish fiscal representative. What does Spanish fiscal representation imply? Those who are not…
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