A Fiscal representative is a Local agent or accountant that resides within Spain who is jointly and severally liable for the VAT due, A Fiscal rep is a requirement for non-European businesses when registering for VAT in Spain and also for any VAT reclaims. The Fiscal rep will normally require a deposit or bank guarantee due to the risk and liability involved and must ensure extra controls to make sure that the information provides is accurate and filed on time.
Not all countries in Europe require Fiscal representation but it is a requirement for non-eu businesses in Spain.