Non-resident VAT registration in Spain

Operate legally. Recover VAT taxes. Comply with EU rules.

If your company is established outside Spain and you plan to carry out any of the activities listed below in Spain or with Spanish customers, you may need to obtain a Spanish VAT number (NIF). Compared to forming a limited company (SL in Spain), non-resident VAT registration lets your existing foreign entity meet Spanish VAT obligations without necessarily creating a new Spanish company.

Non-resident VAT registration is commonly used when a foreign company needs to do any of the following in Spain:

• Recover VAT paid in Spain.
• Provide telecommunication services in Spain, digital, or broadcasting services to EU clients
• Hold goods in Spanish ports or bonded warehouses.
• Participate in EU supply chains or drop-shipping (intrastat).
• Import/Export goods into Spain.
• Sell goods or services to Spanish consumers
• Install technical equipment in Spain
• Host trade fairs, trainings, or events
• Sell online (e-commerce/distance selling, e.g., via Amazon).

Operating in Spain without forming a Spanish company

A foreign company does not normally need to incorporate a Spanish SL merely to obtain a Spanish VAT number. It can register its existing foreign entity for Spanish tax and VAT purposes while retaining its original legal identity.

This structure is commonly used for activities such as importing goods, purchasing or selling goods in Spain, maintaining stock for distribution, or carrying out projects that do not amount to a permanent establishment.

The position should be reviewed more carefully if the company has:

• Employees or directors working regularly from Spain.
• An office, workshop or other premises available to it.
• A person in Spain who habitually negotiates or concludes contracts.
• A warehouse performing more than limited storage or delivery functions.
• A construction, installation or assembly project lasting for a significant period.
• Core management decisions being made from Spain.
• A continuing Spanish operation forming an important part of the business.

These circumstances do not by themselves mean that the company has a permanent establishment. They mean that the VAT registration should not be considered in isolation. The analysis depends on the facts, the applicable tax treaty and the duration and substance of the Spanish activity.

We can review the planned Spanish activity and determine whether VAT registration, non-resident employer registration, a Spanish branch or an SL is the appropriate structure.

Request a PE assessment

Read our guide to permanent establishments in Spain

Note: A permanent-establishment assessment is a separate advisory service and is not automatically included in the VAT-registration service.

Why choose non-resident VAT registration over a Spanish limited company (SL)?

If the planned Spanish activity does not require a separate Spanish company, branch or permanent-establishment structure, non-resident VAT registration can be simpler and more cost-efficient. In the right case, it may avoid Spanish company formation, registered address leasing, Spanish corporate tax filings and Spanish statutory accounting books while keeping the foreign company VAT-compliant.

How Strong Law and Compliance helps you

At Strong Law and Compliance, we help non-resident companies from around the world register their existing foreign entity for VAT in Spain, meet Spanish VAT obligations, and appoint the required Spanish tax representative—quickly and professionally.

Your VAT registration team

The account managers handling your registration

Click each card to see how they support foreign companies with Spanish registrations, documentation and company-formation decisions.

Emma Sanchez

Account Manager | Legal and Tax Advisor

Emma brings more than 25 years of experience in compliance work, tax setups and international client files. She is especially strong at seeing what the Tax Agency will need before a file is submitted.

"If I could give more than 5 stars, I would. Working with Emma Sanchez ... has been an absolute privilege during our time navigating VAT and business registration in Spain as a foreign company."

Dumitru Popescu, MEDYON DIGITAL TECH S.R.L.

Marcelo Gonzalez

Legal Advisor | Account Manager

Marcelo has a sharp eye for difficult cases. When a structure is not obvious, he digs into the law, researches the options thoroughly and helps find the route that can actually work.

"Working with Marcelo has been an excellent experience ... proactive and solution-oriented ... quick to provide effective results."

Eyüp Eren Aydın, Elcom Medical SL

Pablo Sanchez

Legal Advisor | Account Manager

Pablo specialises in employment law and has a master's degree in data protection. He helps clients understand non-resident employer structures without turning the process into legal fog.

"Pablo is amazing and one of the best people I have met when creating a business in Spain. He knows his stuff, intelligent, and transparent."

Carlton Kahleim Giles, Esto y Eso Servicios SL

Alejandro Prieto

Account Manager

Alejandro has a calming presence with clients and follows up carefully until the job is done. He goes the extra step to make sure each client feels informed, supported and satisfied with the service.

"Really good experience setting up my SL in Spain ... the communication and assistance from Alejandro Prieto made the experience much simpler than anticipated."

Edward Graham, Luminare Collection SL

In order to obtain a VAT number in Spain for your company, you will need the following documents:

• A recent certificate issued by the relevant government authority stating the company's incorporation date, address, director(s), and shareholder(s) along with how these individuals can represent the company.
• A copy of the passport of the company director(s).
• Power of Attorney.

Once you send us these documents, we can apply for VAT registration in Spain. Timing depends on the facts of the case and the Tax Agency review, but once your application is approved, you will receive a VAT number (or CIF) that begins with an "N".

Success case: British company building a team in Spain

A British company first contacted us when one of its existing UK employees wanted to relocate to Spain and work permanently from home.

The company had no Spanish subsidiary, branch or office. It wanted to retain the employee through its existing British entity rather than incorporate a Spanish SL simply for one remote worker.

After reviewing the proposed arrangement, we registered the British company in Spain as a non-resident employer and established the employment, payroll, tax-withholding and Social Security procedures required for the employee to work legally from Spain.

The arrangement worked well. The company subsequently decided to recruit two additional employees in Spain, where it could build its team with a more competitive employment cost base. We assisted with their Spanish employment contracts, Social Security registrations and continuing payroll compliance.

Today:

• The British company employs three people in Spain through its existing UK entity.
• All three employees work remotely from their homes.
• The Spanish team generates more than €80,000 in annual sales.
• The company continues operating without a Spanish SL because its current structure and activities do not yet require one.
• We continue to monitor the operation as the Spanish business develops.

If the Spanish operation grows to the point where an SL becomes the more appropriate structure, the company will already have established employees, payroll procedures, Spanish registrations and a proven commercial operation. Moving the activity into a Spanish company will therefore be considerably easier.

The practical lesson: a foreign company does not always need to incorporate an SL before hiring its first employee or testing the Spanish market. It can begin through a properly registered non-resident entity and adopt a Spanish company structure later when the scale and nature of its operations justify it.

Note: Employing sales personnel in Spain can affect the permanent-establishment analysis, particularly when they negotiate or conclude contracts. We therefore review the employees' actual responsibilities and the company's operating model, rather than assuming that non-resident employer registration resolves every tax question.

Do You Need a Tax Representative?

• EU companies: No tax representative required
• Non-EU companies: A Spanish tax representative is mandatory (unless a tax cooperation agreement exists, e.g., Norway)

A non-resident company is required to have a representative in Spain as a point of contact for the tax office. We offer fiscal representation as part of our service.

The terms "VAT number" and "VAT registration" are sometimes used to mean different things. To clarify:

• VAT registration: If your foreign company has Spanish VAT obligations, it can often apply for a VAT number in Spain without incorporating a Spanish company.
• Company formation or branch registration: If the activity creates a permanent establishment, or if you need a broader Spanish operating structure, you should compare continuing as a registered non-resident, opening a Spanish branch, or forming a sociedad limitada.
• VIES registration: If you want a European VAT number for your existing resident company (SL) (meaning to register your SL in censo VIES, also called ROI), this is a different service, which we call VIES registration. VIES registration affects whether you need to charge VAT to other VIES-registered companies within the EU but outside Spain.

Selling Digital Services in the EU? (OSS/IOSS)

If your original company provides digital content, telecom, broadcasting, or streaming to EU clients, you must comply with EU VAT rules based on the location of the consumer.

To simplify this process, the EU offers the One Stop Shop (OSS) and Import One Stop Shop (IOSS) systems.

We assist with:

• Registering your company under OSS or IOSS in Spain where appropriate
• Filing Model 369 for OSS/IOSS VAT returns where applicable
• Ongoing compliance

OSS/IOSS Benefits:

• Declare VAT owed across the EU from one single country
• Avoid registering separately in every Member State
• Stay compliant with complex VAT localization rules

Real Case #2: We registered a US SaaS company serving EU clients under Spain's One Stop Shop and started filing EU-wide VAT from a single location.

Non-resident Company Registration for Digital Services, Broadcasting, and Telecom Providers

If your company provides digital services to EU consumers, special VAT rules apply. These are now generally handled through the OSS framework where the conditions are met.

Where Do These Services Pay VAT?

The place of taxation is where the customer is located, not where your company is established.

PLACE OF TAXATION FOR DIGITAL SERVICES

Recipient	Provider	VAT Location
EU Business	EU or non-EU provider	Customer's Member State (via reverse charge)
EU Consumer	EU provider (single MS)	If under €10,000/year: provider's MS; otherwise: customer's MS
EU Consumer	EU provider (multiple MS)	Customer's Member State (use OSS)
EU Consumer	Non-EU provider	Customer's Member State (use the non-Union OSS where available, or register locally where required)
Non-EU Business or Consumer	EU provider	Generally not subject, unless used effectively in Spain

Real Case #3: A Spanish company provides streaming services to German consumers, generating €5,000 in sales.

• Below the €10,000 threshold: may apply VAT in Spain
• Above threshold: VAT is due in Germany, must use OSS

Who Is Affected?

• Digital content platforms and SaaS companies
• Telecom operators
• Streaming and broadcasting services
• Marketplaces and e-commerce platforms
• Postal and courier services
• Tax authorities and customs across the EU

What Must Be Done?

• Register for OSS or IOSS in one EU Member State (e.g., Spain), where available
• File VAT returns through that Member State
• Use Model 369 in Spain for OSS/IOSS VAT returns where applicable
• Keep records of customer location and tax rates
• Ensure invoicing and reporting meet EU rules

What we Help With:

• Evaluating OSS/IOSS eligibility
• Spanish OSS/IOSS registration
• Model 369 filings
• Recordkeeping and compliance
• Managing EU VAT from one place

If your Spanish activity becomes more permanent

If the facts point to a permanent establishment, the company may need to update its Spanish tax position through Form 036 and meet direct-tax, VAT, accounting and reporting obligations connected with that PE.

The practical options usually include:

• Continuing to operate through the registered foreign company and its Spanish PE.
• Registering a Spanish branch where a formal branch structure is appropriate.
• Moving the Spanish activity into a Sociedad Limitada (SL) where a separate Spanish company is the better long-term structure.

The right answer depends on the activity, workforce, premises, contract authority, accounting burden and long-term commercial plan.

Disclaimer: We are a private law firm and are not affiliated with the Spanish government or tax authority.

FAQs:

Related resources:

Can a foreign company register for VAT in Spain?

Yes. A foreign company can register its existing entity for Spanish tax and VAT purposes when it has Spanish VAT obligations and the required corporate documents.

Must we form a Spanish SL?

Not merely to obtain a Spanish VAT number. The existing foreign company can register directly. An SL or branch should be considered when the planned Spanish operation requires a broader or more permanent structure.

What is the difference between a Spanish NIF and a VAT number?

The NIF is the Spanish tax identification number. For EU VAT purposes, the number may also be used with the ES prefix and, where applicable, VIES registration.

When does a foreign company need Spanish VAT registration?

Common cases include imports, intra-EU acquisitions, holding stock in Spain, local supplies, distance selling, marketplace operations and certain services connected with Spain.

Can a non-EU company register?

Yes. Non-EU companies can register, but they usually need a Spanish fiscal representative unless an applicable mutual-assistance arrangement removes that requirement.

Is a Spanish fiscal representative required?

EU companies generally do not need one. Non-EU companies generally do, with limited exceptions such as Norway under current Spanish Tax Agency guidance.

Can the company recover Spanish VAT?

In many cases, yes, provided the VAT is deductible, invoices meet Spanish requirements and the company files the correct VAT returns or refund applications.

Can VAT registration be used to employ workers in Spain?

VAT registration does not itself register the foreign company as an employer. In appropriate cases, a foreign company can employ personnel in Spain through a separate non-resident employer and Social Security registration. The employment arrangement should also be reviewed for permanent-establishment and payroll-tax consequences.

Does VAT registration create a permanent establishment?

No. Obtaining a Spanish NIF or VAT number does not itself create a permanent establishment. Equally, VAT registration does not prevent one from arising. Permanent-establishment status depends on the actual Spanish activity and the applicable tax treaty.

Does keeping stock in Spain require VAT registration?

Keeping or moving stock in Spain commonly creates Spanish VAT-registration obligations, although the exact treatment depends on how the goods enter Spain, where they are stored and how they are supplied. The warehouse activity should also be reviewed separately if personnel or substantial business functions are performed there.

How long does the registration take?

The timing depends principally on the country of incorporation, the condition of the corporate documents, any apostille or translation requirements and the Spanish Tax Agency processing. We provide the required document list at the beginning so that avoidable delays can be reduced.

What happens after the VAT number is obtained?

The company must keep its Spanish VAT position compliant, including invoices, records and returns. Depending on the activity, it may also need Spanish accounting or VAT-compliance support, EORI, VIES or additional registrations.

Register your foreign company for VAT in Spain

Tell us what the company will do in Spain, where it is incorporated and when the activity is expected to begin. We will confirm the required registrations, documentation, fees and next steps.

Request Spanish VAT Registration

Request a PE Assessment