Registered office in Spain (if different from tax domicile)

For legal persons or entities resident or incorporated in Spain, the registered office (boxes B71 to B85) is the place designated as the registered office in the bylaws that govern the company.

Although it is usual for the administrative management and direction of the business to be centralized at the registered office, this may not be the case and in this case the registered office would be different from the tax office.