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V2419-22 ·22 November 2022 ·consulta-vinculante Medium impact
Tax

Appointment of a VAT tax representative must precede transactions or refund claims

An advisor asks whether they can act as a manager for British entities without being their legal representative and when a representative must be appointed. The DGT clarifies that the representative must be appointed before carrying out taxable transactions or requesting the refund of tax amounts.

In 6 key points

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2022-11-22PublishedPublished 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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