VAT registration and branch formation for non-resident companies

Foreign companies who wish to operate in Spain without forming a Spanish company, have the option of registering for tax / VAT purposes in Spain. This involves registering the foreign company with the Spanish tax office, and obtaining a non-residents fiscal code (NIE/ NIF).

If you wish to set up a permanent establishment (e.g. an office, warehouse or showroom) in Spain, you will be subject to normal Spanish company tax on your profits.

If there is no permanent establishment then you will not need to declare your profits for company tax purposes in Spain.

This is a practical alternative for foreign investors who wish to have a presence in Spain. Compared to the formation of a Spanish company, the process is rapid and free of bureaucratic procedures. The company directors need not physically come to Spain if a Power of Attorney is signed, the draft for which we will provide.

 

Documentation required

You should supply a certificate produced by the Company Registry in the country where your company was incorporated , akin to a "Certificate of Good Standing". This document should state the registered address of the company, and a list of directors.

This certificate should then be legalised in your country with the Hague Apostille.

All douments must be translated into Spanish by a legal/ sworn translator.  We can provide a translation service at this end, from a range of source languages. The charge for this service is 100 Euros plus VAT.

 

Registered Office and representative

You may either open your own office here with a resident representative, or nominate us as your representatives. 

 

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