Unlike other EU countries, Spain does not have a non-established taxable persons unit. Foreign companies are registered at the tax office of their fiscal representative or the office where they have a permanent establishment.
When replying to a request from the authorities, it is recommended to send the response to the office and address stated in the letter. However, according to Spanish administrative rules, these documents can be submitted in any tax administration.
The following tax office is often used for being one of the largest of Spain and being located in Madrid:
Agencia Estatal de la Administración Tributaria
Delegación de Hacienda
Calle de Guzmán el Bueno, 139,
Telephone: +34 915 82 61 78
There is telephone number for general enquiries about VAT and other tax related issues. Information is only given in Spanish and for general purposes (we recommend not to rely on this information only): +34 901 335533