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