Commission Refers Spain to EU Court Over Discriminatory Rules On Fiscal Representatives

10 December 2010

Under Spanish law, a number of categories of taxpayers are obliged to appoint a resident tax representative in Spain. These are: foreign pension funds located in another Member State but providing pension schemes in Spain; insurance companies from other Member States operating in Spain; non-resident companies operating in Spain through a permanent establishment; and non-residents who are subject to inheritance and gift tax in Spain.

The Commission considers that the Spanish requirement is discriminatory and that it restricts the freedom to provide services as laid down in Article 56 of the TFUE.

For the press releases issued on infringement proceedings in the area of taxation or customs see:

For the most up-to-date general information on the infringement proceedings initiated against Member States, see:

For further information please contact José Blasi: