Tax address

The tax address is the place where the liable taxpayer can be located with regard to his relations with the Tax Administration.

For the individuals, the tax address will be the place where he has usual residence.

Yet for the legal entities that develop essentially economic activities, in the terms laid down in article 113 of the Regulation approved by Royal Decree 1065/2007, of 27 June, the Tax Administration may consider as their tax address the place where the administrative management is centralised and the management of the developed activities. If the place could not be established, the one that will prevail will be that with the highest fixed-assets value where economic activities are carried out.

Apart from the tax address, the census should include the administrative management address for those individuals who should form part of the Census of Employers and Professionals, if different from the tax address.

Individuals will be able to designate a preferential address for the purpose of notifications as long as it is located in the Spanish territory.