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V0787-25 6 May 2025 · SG de Tributos Criterion in force
OTRO · representación legal

Foreign-administered Spanish companies not required to appoint a Spanish representative

A limited company with a Spanish registered office and a sole foreign-based administrator asks whether it must appoint a legal representative in Spain. The DGT responds that, as the company is resident in Spain, representation falls on the administrator and there is no obligation to appoint a Spanish representative.

The question raised

The inquiry asks whether, for a legal person with residence in Spanish territory, there exists an obligation to appoint a legal representative in Spain or whether this responsibility falls directly upon the designated administrator.

The DGT's ruling

The tax legal representation of an entity corresponds to the sole administrator designated, regardless of whether they are a foreign natural person residing outside of Spain. As the company is resident in Spanish territory, the obligation to appoint a representative with a domicile in Spain provided for in Article 47 of the LGT is not applicable to it. The residence of companies is determined by their incorporation, registered office, or seat of effective management in Spain.

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