Does a foreign operator have to be registered with the spanish tax authorities for vat purposes?
Yes, foreign business owners who are VAT- taxable due to their operations in the territory where the tax is applied (The Spanish peninsula and the Balearic Islands) must have a Tax Identity Number (NIF) registered with the Spanish Tax Agency.
Does a foreign operator also have to have a vat tax identity number (nif-iva) allocated by the spanish tax authorities?
Yes, foreign business owners who carry out intra-European Union operations (delivering goods or providing services) subject to Spanish VAT must have a VAT Tax Identity Number (NIF-IVA).
Foreign operators can carry out their activities in Spain once they have obtained their Tax Identity Number (NIF) and, where appropriate, their VAT Tax Identity Number (NIF-IVA), with permanent establishment for the purposes of VAT or without it.
You can find more information about the VAT Tax Identity Number (NIF-IVA) on the Spanish Tax Agency (AEAT) website.
