According to the Tax Agency, a tax domicile is the “place of location of the taxpayer in his relations with the Tax Administration”. It is one of the nomenclatures with which the habitual residence of a natural and/or legal person can be named.
In this way, whenever an agency issues the request to a tax domicile, it will be the one that appears as notified, even if the person or worker is not in the place, unless it is an error or failure in the administrative management system.
The tax domicile is the place where invoices are processed,and therefore, the address that must appear as the headquarters of the company and in which these documents are issued.
In addition, when settling the payment of payroll, it is also the location that must appear, communicating to the Social Security always when hiring an employee or worker, in order to register on the platform.
What is the Tax Domicile and the Registered Office?
the tax domicile,
it is of vital importance to communicate to the Treasury if there is going to be a change in it, because the notifications will continue to arrive at the place that appears as such domicile of a company.
If there is a change of location, it is necessary to notify the Treasury, in order to keep all payments in order, as well as mandatory actions.
In this way, in the event that there is a lack of response to the tax administration or Treasury regarding the notifications, it will be the sole responsibility of the company or the self-employed worker, not to have complied with the obligation to issue said statement.
A change in the tax domicile can also cause the deductibles to change in numerous expenses,especially when it occurs in different Autonomous Communities or when the volume of employees changes.
has to do with the headquarters or premises in which a company is established at the time of its establishment,and where employees perform their functions. It also refers to the place where it is possible to contact the main managers of the business company.
Main differences between the Registered office and the Tax Registered Office
There is a big difference between tax domicile and registered office:these are two different types of nomenclature, depending on whether they refer to companies or people with self-employment or self-employment.
In this way, the term registered office is used
when a company is created in the Mercantile Registry,
either a company – limited or anonymous – or a cooperative. It is thus established the creation of a headquarters in which to carry out the main actions and operations of the company. In addition has a relationship with the corresponding courts,in case of legal problems, access to a Tax Delegation, a local or regional regulation that applies to the headquarters or registered office in particular.
In addition, all entities have, as a general rule, their registered office in the place of main business or in the one where it has been in operation for the longest time.
Companies also choose a place to avoid unnecessary expenses in front of a notary, especially if changes occur. Of course, this choice must be made following the criteria of interest of said business or company.
A singularity that both domiciles present, both the fiscal and the social, is that they carry a NIF or tax identification number,in order that the Treasury can manage and process the payments and daily activities of the company
Therefore the fundamental difference between the fiscal or social domicile is that the social one is the one that appears in the statutes and in all the bureaucracy corresponding to the management of the company, while the fiscal one is an domicile that does not appear in the statutes, nor is it in the public domain. However, it does have great relevance when it comes to delivering notifications and payments and, in addition, it must make its change in the registration model in the Tax Agency.
The registered office reflects, the main place of activity,while the fiscal is more common in SMEs and the self-employed. Although in most cases, both addresses usually coincide, since it is a much simpler management or procedure to keep the activities up to date.