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A British company has enquired whether it must appoint a tax representative to operate in Spain following Brexit. The DGT has ruled that, as the United Kingdom is a third country, the obligation to appoint a representative remains in place unless mutual assistance instruments analogous to those within the European Union exist.
UK-based businesses operating in Spain must ensure compliance with tax representation requirements to avoid penalties and ensure correct VAT management.
The tax team reviews your specific situation.
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