A representative is an person authorized to receive the owner’s tax correspondence. Non-residents owning property in Spain, still need, at present, a tax representative, so that tax demands on the property can still be delivered. Often, this function is undertaken by a Gestoría
(= management office for official purposes), tax advisor or a lawyer. The requirement of a tax representative I consider to be unlawful at European level, because they simply want to avoid postal deliveries abroad, so foreigners are unfairly disadvantaged.