The tax domicile is the one that is registered with the tax authorities.
The tax address is the address registered with the tax authorities for the purposes of taxes and notifications . This domicile, which may be different from the civil domicile , is the place where the taxpayer is located before the public administration in tax matters.
It should be noted that, originating from the Latin domicilĭum , domicile is the fixed and permanent home of a person. This is an attribute that can be applied to a natural or legal person in reference to the residence in which the subject has the presumed or actual intention of residing. Fiscal , for its part, is an adjective that mentions what belongs to or relates to the treasury , a concept linked to the public treasury and the state organizations dedicated to collecting taxes.
Characteristics of the tax domicile
The tax domicile of a natural person is their habitual residence. In any case, if said person carries out economic activities, it is possible that his tax domicile is considered to be the one where the direction and management of said activities is centralized.
For the legal entity , the tax domicile will be equivalent to the registered office or the place where the direction and management of the activity is carried out.
Taxpayers must report the tax domicile and any changes to the corresponding tax administration. The authorities, for their part, are authorized to verify and rectify the tax domicile declared by the taxpayer in cases where appropriate.
Likewise, and adding information related to the tax address, we would have to make it clear that it must always be the same when it comes to having a natural or legal person receive various notifications. However, this does not mean that in very specific cases it is allowed to request that any of those notifications arrive at a tax address and not the usual one.
In the same way, we cannot ignore the fact that, even if we think otherwise, the tax domicile and the place of registration do not have to coincide, although it is true that it is the most common based on what is established. in the corresponding law.
Official notifications related to the taxpayer's tax situation arrive at the tax address.
Classification according to type
It should be noted that, in some legislations, it is possible to classify the tax domicile as real or voluntary , legal , conventional or contractual and multiple .
Sometimes, it also happens that tax domicile is confused with registered office , but it must be made clear that they are different things. And the second mentioned is the one in which a company or businessman develops his main establishment or undertakes in it what would be the administration and management of the same.
In the case of Spain we would also have to say that the registered office of any entity is absolutely public data because it must carry out what would be its registration in the corresponding Commercial Registry .
In addition to all of the above, we would have to add that this mentioned address is the one that will be taken into account when carrying out summonses or appeals by the pertinent judicial authorities as well as when the pertinent Tax Delegation has to be communicated.