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V0233-17 31 January 2017 · SG de Tributos Criterion in force
IRNR · no residente

A non-resident providing services in Spain must appoint a representative and submit Form 210

A non-resident professional seeking to work in Spain without a permanent establishment inquires about their obligations. The DGT determines that they must submit Form 210 and appoint a fiscal representative in Spain due to the nature of their activity.

The question raised

Census obligations.

The DGT's ruling

When providing services used within Spanish territory, the non-resident is subject to Non-Resident Income Tax (IRNR) via Form 210. Even in the absence of a permanent establishment, they are required to appoint a representative in Spain as these constitute service provisions according to the TRLIRNR. Furthermore, they must comply with VAT obligations by submitting periodic tax returns (Form 303) and the annual summary return (Form 390).

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