Tax residence. Surely you have heard it from time to time, either in procedures with the Treasury, or when you have managed papers related to your company. But what does this term refer to?
Is the tax address and the social address not the same? If the concepts have never been clear to you, here we are going to solve the problem so that you fully understand what the tax address is and the differences with the social one, as well as how to change it.
What is the tax address
If we go to the page of the tax agency, they tell us that the tax address is:
"The location of the taxpayer in his relations with the Tax Administration."
In other words, it is usually the place where you work, since it is what generates the tax obligations for the Treasury. However, in the case of natural persons, they also have a tax address, only that, in these situations, the tax and residential (that is, where they usually live) will be the same.
According to what we have seen so far, the tax domicile is something that not only refers to legal persons, but also to natural persons. And, for this:
- If you are a natural person, your tax address will coincide with your habitual residence. However, if you carry out any economic activity, that is, if you are self-employed, the place where you do the work could be considered tax domicile (if you do not do it directly at home).
- If you are a legal person (we are talking about companies or companies) then the normal thing is that the tax domicile is totally different from the social one, although they may coincide. For example, that the company and the place where it resides is the same, or that the headquarters of the company is the registered office of the president of this.
So, what differentiates a tax address from a registered one?
The registered office and the fiscal are two totally different terms. The problem is that, as we have seen, they often coincide in data, since the social can be the fiscal and vice versa.
And it is that the differences that exist between both concepts are so subtle that it is normal to confuse them and think that it is the same. But it's not like that.
To begin with, the registered office is defined in the Capital Companies Law. And the prosecutor? It does so in the General Tax Law.
Another big difference between the two is that the registered office is something public, to which anyone could access that data and find out from a company. On the other hand, the tax domicile is private and, normally, only the Treasury knows it.
Finally, we must talk about those situations for which you have to change the address. If what you are looking for is a change in the social, then you have to go to the Mercantile Registry to be able to change it; for the prosecutor, you would have to do it by filling out form 036 and requesting that modification; Or by going to one of the Tax Agency offices to manage the change that would be made immediately. Of course, in both cases they will ask you for something that proves the new address.
What is the tax domicile for
Believe it or not, for the Treasury one of the most important data is the tax address. And it is because, with him, you can locate people in order to deliver important documents to them. In fact, if you cannot locate them, or this information is not up to date, it can lead to serious fines.
In short, it is a form of contact beyond the virtual or telephone, since you will know that at that address the person must be present and will be able to receive any type of notification that is sent to him (or even a labor inspection or similar).
How to keep your tax address up to date with the Treasury
After what we have said before, surely your priority is to keep the tax address up to date and updated in the face of the Treasury, right? Well, there are several ways to do it, so we explain all of them so that you can choose the one that suits you best.
Physically
The first of the ways to modify or change the tax domicile in the Treasury is by going to an office of the Tax Agency. In Spain there are many different venues, and you just have to make an appointment to be cared for.
Once there, you will request the procedure and it will be managed in the same act. Sometimes they ask you to teach them something that shows that this change of direction has really occurred, but other times they directly change it and you do not have to worry anymore.
By phone
Don't you want to go to the offices and have to wait until they take care of you? Well, pick up the phone, since it is one of the procedures that you can do by phone. For it, You must call 901 200 345. This is the Call Center of the Tax Agency.
If it is not very saturated, they will attend you quickly and you will only have to give your information to access your file in order to modify the tax address for the new one you provide.
Change tax address online
The last of the ways modifying the tax address is through a computer. In fact, there are two options:
- You can modify it in the income statement. If the period to present it is active, you can take advantage of it and, at the same time that you present it, you also change your address.
- Using model 036 or 037 from the Tax Agency. This is the most common and works for both natural and legal persons and the self-employed.
To do it online it will be necessary that you have the Cl @ ve system, the electronic DNI or a digital certificate since, otherwise, it will not let you do it. If you have it, you will only have to download form 036 or 037 and fill it in specifying that it is a data modification and providing the new tax address. You can submit it online, and we recommend that you keep a record of what you have done so that, if something happens, you can justify that you made the change as established by law.