Is a foreign operator required to identify himself for VAT purposes before the Spanish Tax Administration?

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Employers who are VAT-taxable persons for the operations that they carry out in the territory of application of the tax (Peninsula and Balearic Islands) must have a Tax Identification Number (NIF) registered in the Tax Agency Census.

Operating foreigners will be able to carry out their activities in Spain:

Through a permanent establishment.Article 11 of the Implementing Regulation (EU) no 282/2011 of the European Council of 15th of March 2011, for which the implementing rules pursuant to the Directive 2006/112/EC relative to the VAT common system (DOUE of 23rd of March) are established, indicates that any establishment different from the headquarters of the economic activity that is characterised by a sufficient degree of permanence and an adequate structure in terms of human and technical means that allow it to receive and to use the services that are given for the characteristic necessities of this establishment.will be understood as a «permanent establishment»

Without permanent establishment.