Yes, a non-resident can be the administrator of a Spanish Limited Liability Company. Spanish law does not require the administrator to have tax residency in Spain or to be registered on the municipal census.
However, there are some practical points to bear in mind:
- The non-resident administrator must obtain an NIE, which is essential for identification with the Mercantile Registry and the Tax Agency.
- If the administrator resides in a country with a double taxation treaty with Spain, the tax implications will be more favourable.
- The company may be subject to greater tax scrutiny if all its administrators and partners are non-residents, particularly in relation to the place of effective management for Corporate Income Tax purposes.
- The non-resident administrator can grant a power of attorney to a representative in Spain to act on their behalf in day-to-day procedures.
At Notaría Online we advise you on the most suitable structure for your company and handle both the incorporation and any necessary powers of attorney.