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V0349-14 11 February 2014 · SG de Tributos Criterion in force
IRNR · representante fiscal

Fiscal representative of a non-resident entity not jointly liable unless acting as payer or manager

A Spanish company asks whether it bears joint liability as fiscal representative of a German entity without a permanent establishment. The DGT responds that it will not be jointly liable under article 9.1 of the TRLIRNR if it does not act as a payer of taxes or manager of assets, nor under paragraph 4 if the entity has no permanent establishment.

The question raised

A) Taking into account the facts described in the consultation, does the applicant incur any type of liability due to their status as a tax representative in Spain of the German entity?

The DGT's ruling

The joint and several liability under Article 9.1 of the TRLIRNR does not apply if the representative does not act as a payer of income nor as a custodian or manager of assets or rights. The liability under paragraph 4 of said article only applies if the represented entity has a permanent establishment in Spain or is an entity under the income attribution regime. Likewise, liability for tax offenses according to the LGT shall depend on the occurrence of the factual and legal elements determined by the Administration.

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