Census Modifications
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The place where you have your habitual residence.
No, the tax domicile will be where your habitual residence is located. However, the tax administration may consider as tax domicile the place where the administrative management and the direction of the activities carried out are effectively centralized, if it is different from its tax domicile. In this case, you must communicate this as the administrative management address.
Yes, in any case the change of tax domicile must be communicated. In this case, as it is a business or professional, he/she will communicate this by submitting Form 036 and will record the cadastral reference of the property in which it is located.
The following will have their tax domicile in Spain for the purposes of fulfilling their tax obligations:
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When they operate in Spain through a permanent establishment, at the place in which the administration or management of their business in Spain is effectively centralised. In cases in which domicile for tax purposes cannot be established pursuant to the criteria set forth above, the domicile with the highest value of fixed assets shall prevail.
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When they earn income from real estate, at the domicile for tax purposes of their representative or, failing this, at the place at which the relevant property is located.
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In all other cases, at the domicile for tax purposes of the representative or, failing this, at that of the jointly liable party.
However, a non-resident entity without a permanent establishment that is not required, according to the regulations of each tax, to declare its tax domicile or to act through a tax representative in Spain must declare its domicile abroad.
Its registered office, provided that the administrative management and direction of its business is effectively centralized there. In another case, it shall be the location in which the management or direction is undertaken. In cases in which the domicile for tax purposes cannot be established pursuant to the criteria set forth above, the domicile shall be that with the highest value of fixed assets.
Through Form 036 and the cadastral reference of the property in which it is located will be recorded.
They will communicate their tax domicile in the State of their residence through form 036.
By checking the registered office box, you can communicate a registered office abroad, in the case of entities incorporated abroad.
Through Form 036 and the cadastral reference of the property in which it is located will be recorded.
It will be the place where the effective administrative management and direction of the permanent establishment is located; when it cannot be established, the place where the highest value of the fixed assets is located will prevail.
The tax address will be reported through form 036 and the cadastral reference of the property in which it is located.
As a general rule, the census modification declaration must be submitted within one month, counting from the day after the modification occurred.