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V0383-22 ·28 February 2022 ·consulta-vinculante Medium impact
Tax

Directors of foreign companies do not require a Spanish TIN if they do not act as representatives before the Tax Agency

A query was raised regarding whether joint directors of a German company must obtain a Spanish Tax Identification Number (TIN) for the entity's census declaration. The Directorate-General for Taxes (DGT) ruled that this is not necessary if they do not carry out transactions with tax implications or act as representatives in proceedings before the Spanish Administration.

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2022-02-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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