Non-resident companies which, although operating without a permanent establishment, are obliged to file Spanish VAT returns because of their operative and, so, must register for Spanish VAT purposes (what is known as “direct registration”), This is normally the case when such companies incur intra community acquisitions in Spain and, besides recapitulative returns and, if applicable, intrastate returns, they would have to file quarterly and yearly summary VAT returns and keep Spanish VAT regis...
