In this way, the term registered office is used when a company is incorporated in the commercial register, either a company – limited or limited liability – or a cooperative. This justifies the creation of a head office where the main actions and operations of the company can be carried out. It also refers to the courts which, in the event of legal problems, correspond to access to a tax delegation, to a local or regional regulation that applies in particular to the registered office or the registered office. The head office is an exclusive concept of companies. When setting up a business, you must indicate the registered office in the public deed presented to a notary. In this way, once the company is registered in the commercial register, anyone can identify the place of the company. Companies shall have their registered office in Spanish territory at the place where the centre of their actual administration and management is located or at the place where their principal place of business or principal place of business is located. This can be done, for example, from the address of the administrator or the registered office. The tax domicile can be adjusted by submitting form 036 or 037 to the tax authorities. The registered office may be changed by approval of the Board of Directors, amendment of the certificate of incorporation and notification to the Commercial Register. The tax domicile is the place where the taxpayer is located in his relations with the Ministry of Finance, which determines the assignment to a specific branch of the tax administration, depending on the place where the tax domicile is determined.
In other words, tax domicile is the place where a natural or legal person is legally located and where he receives notifications of his tax obligations. Thus, the tax domicile is the place where communications from the Ministry of Finance and other public administrations are received, although they can currently be received electronically. Tax and social residences appear on the company`s tax identification card (TIN) and often match. Therefore, and if we adhere to the legal hot springs, the registered office is the place from which the company is managed and administered. In addition, the tax domicile is the one that must appear on the invoices that you issue and receive as a company. Article 9 of the Law on Capital Companies provides the following with regard to the registered office: Let`s take an example: a textile company has its factory in Alcalá de Henares, where it manufactures the clothes that it then sells to retailers. In the same factory, the company has offices from which the management and administration of the commercial activity is carried out. Therefore, the registered office must correspond to the place where the offices are located, that is, to the address of the offices in Alcalá de Henares. In other words, the tax address is the place where a natural or legal person is legally established and from which he is exposed to his tax obligations and rights. A self-employed or professional worker has only one tax domicile in which his habitual residence is located. It also stipulates that limited liability companies whose principal place of business or activity is located in Spanish territory must have their registered office in Spain. The head office reflects the main place of activity, while the tax is more frequent in SMEs and the self-employed.
Although in most cases, the two addresses usually match, as this is a much easier management or procedure to keep activities up to date. In this place, the natural or legal person is legally established and from which he meets his obligations and tax rights. The company or self-employed person establishes his tax domicile on form 036 and can be modified according to the same procedure. From a legal point of view, the registered office is the one from which the company is managed and managed. It is very important to choose the right registered office, because this can only be changed by a public document, which we must then send to the commercial register and the tax administration. Aycelaborytax » Blog » Head office vs tax domicile What are the differences? The terms tax, social and tax domicile are often confused; However, it is important to distinguish between them because they may affect the functioning or procedures of interested parties by referring to a place other than the place where they should be located. To make it clearer, here is an infographic on the differences between these two domiciles: Company law defines the registered office as: Without a doubt, it is fundamental for every company to know the difference between the registered office and taxes. In any case, the best option is to have industry professionals or a good business management software, as is the case with STEL Order, an ERP software that you can test completely for free to review the benefits of using software that makes it easier to manage and manage your business. In addition, they are governed by various laws: the Law on Capital Companies in the case of the registered office and the General Tax Law in the case of tax domicile. Thus, although the registered office is known to the public, the tax address is part of private life. The fundamental difference between the two residences is that, although the registered office applies only to legal persons, tax residence also applies to natural persons.
In the case of companies, the tax domicile and the registered office coincide. In other words, if the tax administration makes a request to you at the address indicated as the tax address, even if you do not recover it, it will be confirmed as notified. The tax domicile is the place where invoices are processed, and therefore the address that must appear as the registered office of the company and where these documents are issued. In any case, and for a company, the addresses are displayed on the company`s tax identification card (TIN), which in most cases usually matches. Freelancers and companies need to get used to the use of administrative terms in their work, which are often difficult to understand. This is the case of the difference between the head office and the tax office. Let`s see in detail how these two terms differ. The tax domicile is the one that appears in the invoices that the company issues and receives, and in the headers of the pay slips, since it is the one that is communicated to the Social Security at the time of hiring the employees.