La normativa española sobre la tributación de no residentes obliga en diversos supuestos a nombrar un representante fiscal en España. Sin embargo, la jurisprudencia del Tribunal de Justicia de la Unión Europea (especialmente la sentencia de 5 de mayo de 2011, Comisión/Portugal, C-267/09) ha considerado que tal obligación constituye un obstáculo para las libertades de la Unión Europea, como la libre circulación de capitales y la libre prestación de servicios, que no resulta justificado teniendo en cuenta la existencia de mecanismos de asistencia mutua entre Administraciones tributarias más respetuosos con estas libertades. De ahí que sea conveniente que el legislador español introduzca reformas en este ámbito.

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The obligation to appoint a tax representative and the freedoms of the European Union. The Judgement of the European Court of Justice of 5 May 2011, Commission/Portugal, C-267/09, and its influence on the Spanish legislation

The Spanish legislation on the taxation of non-residents includes the obligation to appoint a tax representative in Spain under certain circumstances. However, the case-law of the European Court of Justice, especially the judgement of 5 May 2011, Commission/Portugal, C-267/09, has considered that this obligation constitutes a restriction of the freedoms of the European Union, such as the free movement of capital and the freedom to provide services, which is not justified given that tax evasion can be prevented through the mechanisms of mutual assistance on tax matters foreseen in European directives. Therefore, the Spanish legislation should be reformed taking into account this case-law.