Tax address

Tax regulations establish the taxpayers' obligation to notify the Tax Agency of the registered address for tax purposes, as well as any changes in same. 

In general terms, the address of the taxpayer for tax purposes informs of their tax residence and, therefore, the tax system applicable; of the tax office applicable to the taxpayer; of the location for making notifications and the specific physical location stated and binding for the taxpayer for the administrative and tax inspection purposes.

Article 48 of the General Tax Act defines domicile for tax purposes as the location used by the taxpayer in its dealings with the Tax Agency, and goes on to stipulate the rules governing how this is determined. The taxpayer's domicile for tax purposes shall be:

  1. For individuals, the place where he/she has habitual residence; it also specifies that if the natural person or individual engages in activities which are mainly economic in nature, the Tax Agency can consider the domicile for tax purposes to be the place from which the bulk of the administrative and business management is carried out for the activities in question.
  2. The domicile for tax purposes of legal persons and organisations resident in Spain shall be that of their registered office, providing that this is where administrative and business management is effectively centralised. In another case, it shall be the location in which the management or direction is undertaken. In cases in which the domicile for tax purposes cannot be established pursuant to the criteria set forth above, the domicile shall be that with the highest value of fixed assets.

Legal persons or organisations that are not resident in Spain shall be domiciled in Spain for tax purposes:

  1. When they operate in Spain through a permanent establishment, at the place in which the administration or management of their business in Spain is effectively centralised. In cases in which domicile for tax purposes cannot be established pursuant to the criteria set forth above, the domicile with the highest value of fixed assets shall prevail.
  2. When they earn income from real estate, at the domicile for tax purposes of their representative or, failing this, at the place at which the relevant property is located.
  3. In all other cases, at the domicile for tax purposes of the representative or, failing this, at that of the jointly liable party.

However, non-resident organisations without a permanent establishment that are not required under the law governing each type of taxation to declare their domicile for tax purposes or act through a representative in Spain must declare their residence as being abroad.

In addition to the domicile for tax purposes, legislation governing taxation requires taxpayers that engage in economic activities to declare the following information concerning location:

  • The place where they have effectively centralised the administrative management and direction of their business in Spain, when this differs from the tax address, for individual entrepreneurs and professional residents.
  • The registered office, if it exists and is differs from the tax address, for legal entities or entities resident in Spain.

The land registry reference number for the different addresses shall be provided, the phone number and, if applicable, e-mail and website or web address with which all or part of the activities are carried out.

Similarly, census declaration forms may be used to notify, if applicable, a preferential address for notifications in Spain, as well as the addressee of the notification, if different.

Corporate persons and entities, as well as individual entrepreneurs or professionals must provide notification of these location details and any changes using census declaration form 036.

For more information, consult the Practical Guide to filling out Census Forms 036 and 037.