The tax domicile is the place where the taxpayer can be located with respect to the Tax Office.

For natural persons

For natural or physical persons, the tax domicile will be the place where their habitual residence is located, except for exceptions.

As an exception, for natural persons who develop economic activities (self-employed) according to what is established in article 113 of the Regulation approved by Royal Decree 1065/2007, of June 27, the tax administration may consider as tax domicile the place where the economic activity is developed.

For legal persons

For legal persons and other entities resident in Spanish territory it will be that of their registered office, provided that the administrative management and direction of their business is effectively centralized there. Otherwise, attention will be paid to the place where said management or direction is carried out.

If the place where the activity is developed could not be determined, the place where the greatest value of fixed assets is located will be considered as tax domicile.

The tax domicile must be communicated to the Tax Agency with the beginning of the activity for tax purposes through form 036 or 037 (simplified). Similarly, any change in the tax domicile must be reported using these same forms.

In addition to the tax domicile, the census must include the administrative management domicile for those natural persons who must be part of the census of entrepreneurs and professionals, if it is different from the tax one.

Natural persons may designate a preferential domicile for notification purposes provided that it is located in Spanish territory.

We hope this information is very useful to you.