The European Commission Formally Requests Spain to Amend Certain Rules Related to the Appointment of Fiscal Representatives

15 March 2010

Under Spanish law, the following are amongst those obliged to appoint a resident tax representative in Spain: foreign pension funds located in Member States other than Spain and providing for occupational pension schemes in Spain; EU insurance companies operating in Spain under the freedom to provide services; non-resident companies operating in Spain through a permanent establishment; and non-resident natural persons subject to inheritance and gift tax in Spain.

The Commission considers that this requirement is not proportionate and that it restricts the free provision of services. The Commission’s case reference number is 2007/2446.

For further information, please contact José Blasi:  jblasi@mmmm.es