What is the difference between a registered office and a tax office?

The difference between registered office and tax office exists and, although it is not common, as the two addresses usually coincide, this does not necessarily have to be the case.. Image, political or fiscal reasons lead some organisations to separate their registered and tax domiciles, by changing the convenience of matching the two for the advantages of ensuring that there is a difference between the registered office and the tax office.

Perhaps the main difference between a registered office and a tax address is the public nature of the former. At the same moment the company registers with the Companies House, an address is provided. This is where, presumably, the administration of the business will be carried out, information accessible to the public and Public Institutions.

Another point of distinction with the tax domicile and which helps to to better understand what registered office means The fact of the matter is that, while in the case of the self-employed it is not necessary to declare a registered office (which is mandatory for companies), these self-employed professionals must register a tax domicile for taxation purposes.

Thus, we can summarise regarding the registered office that:

This must be recorded in the notarial public deed document.
Thanks to your registration in the Companies Register, this address is made public.
It may or may not coincide with the tax domicile.
It is not obligatory to declare it in the case of self-employed professionals.

Once a company's registered office has been established, any changes must be managed by deed poll.

What is the tax domicile?

From the perspective of obligations, the difference between registered office and tax domicile is very clear. Depending on the determination of the tax domicile, the responsibilities assumed by the employer in tax matters will be defined.

The law sets requirements for each territory, which can vary across Spain's geography, but these must be taken into account when reporting to the Tax Agency.

To understand what fiscal headquarters are, these aspects should be taken into consideration:

This is a residence that does not have to coincide with the address where the company's business is managed.. In the case of a self-employed person, it may coincide with that of their home.
It is not of a public nature and, in fact, only needs to be notified to the Tax Agency.
Its importance lies in the fact that it will be where the business owner receives notifications sent by the Administration.

A change of tax domicile could be notified using form 036., which is used to register in the census of business people, professionals and withholders.

The difference between a registered office and a fiscal address relates to the public nature of the former., This is not necessary in the second case; and the fact that, while the registered office is understood to be the place where the company's activity is carried out, in the second case it is only necessary to collect notifications from the Tax Agency.

A example of registered office and tax office This would be the case of a business that deals with the production of artisanal footwear, which has three facilities: a manufacturing centre, a retail shop selling shoes, and an office for managing all company-related matters.

In this case, the registered office address would be the registered office address, as it is where the administration of the company takes place and from where all decisions are made; it may or may not coincide with the tax address. In this case, The businessman could use the difference between the registered office and the tax domicile to his advantage to benefit from more favourable conditions. in relation to your tax obligations, should the location of the business's different properties give you this option.