Press Release: Direct taxes: The European Commission formally requests Spain to amend certain rules related to the appointment of fiscal representatives

The European Commission has formally requested Spain to change its tax provisions related to the appointment of fiscal representatives. The Commission considers that the rules which require certain non-resident natural and legal persons to appoint a fiscal representative in Spain result in discriminatory treatment. The request takes the form of a reasoned opinion (second step of the infringement procedure provided for in Article 258 of the Treaty on the Functioning of the EU (TFEU)). If there is no satisfactory reaction to the reasoned opinion within two months, the Commission may decide to refer the matter to the Court of Justice of the European Union.