Legal Information

Fiscal Representation

Non-resident tax payers must appoint a fiscal representative in the cases specified in the article 10 of the Income Tax Law for Non-Residents (Royal Decree Law 5/2004)

NIE Number:
The NIE Number is issued by the National Police and according to Spanish Law is a requirement for all individuals conducting any type of business within Spain that involves purchasing or selling any items. The Spanish government have linked the NIE Number to various other departments such as the Social Security and residence.

If you live in Spain more than 183 days in a year you will be classified as a resident and therefore you must apply for a residency certificate, present the income tax declaration and if applicable the 720 assets declaration form.

Inheriting assets can be a difficult process if you are unsure of how Spanish probate and succession law operates. Whether you are named in a Will or you believe that you are entitled to a share of the deceased’s estate, it is important to obtain independent legal advice.


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