Representante fiscal (tax representative in Spain)
A representante fiscal is the person or firm established in Spain that acts before the AEAT (Spanish Tax Agency) on behalf of a non-resident taxpayer: receiving notifications, filing their returns, and answering formal notices. Appointing one is only mandatory in certain cases, such as operating through a permanent establishment or declaring certain income with expense deductions; for EU residents it is usually voluntary.
The role is usually taken by a gestoría or a professional firm. The practical point: even when not required, having someone in Spain watching the mailbox and the deadlines keeps an unread notification from turning into an expensive problem while you are abroad.
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