LEIALTA offers their foreign clients to act as legal and tax representative of their permanent branches and establishments in Spain. This service involves relevant advantages for those foreign companies that wish to operate in Spain with a minimum structure, without the ones responsible for them having to live in Spain.
The Spanish law requires that those non-established entities that perform locally taxable operations have a fiscal representative. Moreover, legal representation is required for the constitution of certain permanent establishments such as Branches.
Whether if our clients need fiscal, legal or both types or representation simultaneously, in LEIALTA we offer this service through the manager partners responsible for the firm. Contact-us for further information.
For LEIALTA to act as your legal representative, it is important to point out that legal representation is granted by delegation in public document in the company’s country of origin or in Spain. When done in Spain, the signers are required to have a DNI (ID Number) or a NIE (Foreign Identification Number).
The Law only imposes a fiscal representative on a mandatory basis when the taxpayer, that is, the natural or legal person who is required to pay a certain tax, does not reside in Spain but is obliged to pay that tax. In addition, in order this obligation to exist, the following assumptions must happen:
If they run their business through a permanent establishment.
If they provide services, technical assistance, installations or assemblies derived from engineering contracts, or performs general economic activities in our country without doing it through a permanent establishment.