Information for Buyers

Buying a property in La Palma: 16. Fiscal representative

Who needs a fiscal representative?

Volker Horch: Anyone who does not reside in Spain and owns a property is legally required to appoint a local fiscal representative. Essentially, the fiscal representative acts as a link between the non-resident owner and the Spanish tax authorities.

So, the fiscal representative acts as an address for official notifications?

Volker Horch: Exactly. Normally, the Spanish Tax Agency sends notifications to the property owner (usually to the property's physical address) who is then considered to have been informed. The advantage of having a fiscal representative is that no third party can make legally relevant changes concerning your property without prior notification. Only once the fiscal representative has been informed is the owner considered to have been notified, and they still have the option to lodge a legal objection.

Can I appoint any person resident in Spain as my fiscal representative?

Volker Horch: Yes, but it is not advisable. The fiscal representative you appoint should be someone you trust and who has the relevant experience, as well as the necessary administrative resources to act quickly and effectively if required.

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