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V2419-22 22 November 2022 · SG de Tributos Criterion in force
IVA · representante fiscal

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.

The DGT's ruling

Non-established entrepreneurs must appoint a VAT representative if they carry out taxable transactions as taxable persons, unless they are in the EU, Canary Islands, Ceuta, Melilla, or use the OSS. It is also mandatory for those requesting the refund of input tax according to Article 119 bis of the LIVA. The appointment must be made prior to the performance of the operations or the refund request. A manager could incur tax liability if their conduct falls under the liability provisions of the LGT.

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