How to ratify the tax domicile

When you access different Income Tax services for the first time, the application to confirm your tax address will be displayed, since it is essential to review and confirm the address details before accessing the corresponding procedure. Access is enabled with Cl@ve , reference number or certificate/ electronic DNI .

The services that have this prior application are the following:

• Renta WEB
• Mobile app Tax Agency
• 2023 Tax Data Consultation
• Appointment
• Customised service portals for Income Tax 2023
• My files - IRPF

Once the address has been confirmed, this application will no longer be displayed in subsequent accesses, giving way to the corresponding Income Tax application.

In addition, the stand-alone application "Ratification of tax domicile" will also be available on the electronic site, which will allow you to consult an already ratified domicile and modify it. In this case, access will only be available with an electronic certificate, DNIe or Cl@ve .

If you access the ratification of the tax domicile independently using the APP AEAT , you will only be able to access with Cl@ve , electronic certificate or DNIe . In addition, if you are going to act on behalf of a principal, you must identify yourself with one of the indicated forms of identification and then use the "Select principal" option displayed at the top of the Ratification window in the APP.

In Renta WEB, the ratification of the domicile of the spouse and children is also implemented. Therefore, in declarations with a spouse and descendants, once the spouse and descendants have been identified, you will be connected to the Ratification application so that you can ratify their address.

Access the corresponding Income service and identify yourself with Cl@ve , reference number, certificate/ electronic DNI or eIDAS for citizens of the EU .

First, enter your DNI or NIE , then your last name and first name, then press "Confirm".

Next, select the type of action: on his/her own behalf or as a representative. If you act as a representative, you must access with a certificate/ electronic DNI or Cl@ve ; If you log in as a social collaborator, you will then need to enter the reference number of the holder.

The details of the tax domicile that appears in the Tax Agency census will be displayed on the screen, including the ownership of the property, unless you have made a change of tax domicile after the ratification of the domicile of the previous year, in which case we will ask you to select it again in the "Ownership" drop-down menu. In this case, the tenant's NIF will also be charged, if this is the situation of the property.

• If the data is correct , press " Ratify ".

  

  In the case of "Tenant" code, you must indicate the NIF of the landlord. If the person does not reside in Spain and does not have NIF , indicate their identification number in their country of residence.

  

• If the data is not correct press "Continue" .

  • It will be checked if the taxpayer is owner of residential urban properties and the list of them will be displayed. In this case, click on the link for your current address to display its details and click on "Confirm".

    

  • If you are not the owner of residential urban properties or you have them but do not ratify any, press "Continue" . Next, enter the cadastral reference of the habitual residence to continue with the ratification. If you do not know it, you can obtain it by clicking on "Cadastre Search".

    

    In the "STREET / NUMBER" tab, enter the information about the property and click "DATA". You will see the complete details of the property on the screen. Write down or copy the cadastral reference to continue with the ratification process.

    

    Include the cadastral reference and confirm the address directly or press "Continue" to review and update the data first.

    

    If you press "Continue" again, you will be able to manually edit all the address data. You can press the "Clear" button to leave the form blank and fill it out again.

    The "Street Help" button makes it easier to locate the property's details. Once you have entered all the necessary data, click "Ratify". Remember that fields with an asterisk are required.

    

    You will receive confirmation of the ratification of the tax domicile on the screen and you will be able to download the receipt in PDF .

    

If the ratification application opened automatically when accessing a Income Tax procedure, you will have a "Continue" button that you can click to access said procedure.

Businessmen

If you are registered in the Census of Business Owners, Professionals and Tax Withholders, to modify your tax address, you must do so through the corresponding census declaration, by clicking on "Modify". If you access through any Income Tax procedure and not specifically through "Ratification of tax domicile", the "Continue" button will also appear.

If you click the "Modify" button you will access the "My census data" section so that you can make the modification via this route (or, failing that, by submitting form 030/036/037). Once the correct data has been entered, you must click "Confirm Modification".

Change of address in Spain to Abroad

Depending on your census status, you may be able to modify or confirm your tax domicile abroad.

• If the person trying to change their country of residence to "Foreign", NOT is listed as "Non-Resident" in the census, a message appears requiring them to submit form 030 to report this fact and they are not allowed to proceed.

  

  If you click "Ratify", in the notice you will get a link to form 030 to submit it electronically using an electronic certificate, DNIe or Cl@ve .

  

• If the person trying to change the country of residence to "Foreign", YES is listed as "Non-Resident", clicking on "Modify" allows them to move forward.