Both companies without a permanent establishment and natural persons holders of real estate in Spain should appoint their tax representative to ensure the completion of all procedures related to the Tax Administration.
The latter is responsible to the administrations, undertakes to comply with the mandatory declarations corresponding to its client and is responsible for ensuring compliance with tax legislation.
The designation of a tax representative is free, therefore any person resident in Spain can be appointed as tax representative.
However, from our office we warn all our clients that tax representation is not just a mailbox in which notifications will arrive, it also entails responsibilities that should be covered by a professional liability insurance, therefore your choice should take into account this aspect.
In this world nothing can be said to be certain, except death and taxes. (Benjamin Franklin)