{"id":31376,"date":"2019-03-26T07:30:47","date_gmt":"2019-03-26T05:30:47","guid":{"rendered":"https:\/\/www.edenred.es\/?p=12040"},"modified":"2025-02-12T10:02:07","modified_gmt":"2025-02-12T09:02:07","slug":"diferencia-entre-sede-social-y-sede-fiscal","status":"publish","type":"post","link":"https:\/\/www.edenred.es\/en\/blog\/diferencia-entre-sede-social-y-sede-fiscal\/","title":{"rendered":"What is the difference between a registered office and a tax office?"},"content":{"rendered":"<p><b>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.<\/b><span style=\"font-weight: 400;\">. Image, political or fiscal reasons lead some organisations to separate their registered and tax domiciles, <\/span><b>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.<\/b><\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large\"><a href=\"https:\/\/www.edenred.es\/en\/ticket-restaurant\/\"><img decoding=\"async\" src=\"https:\/\/www.edenred.es\/wp-content\/uploads\/2021\/02\/7c42037b-40c1-4c64-9a0e-199c146ea085.png\" alt=\"\"\/><\/a><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-que-es-la-sede-social\">What is the registered office?<\/h2>\n\n\n\n<p><b>Perhaps the main difference between a registered office and a tax office is the public nature of the former. <\/b><span style=\"font-weight: 400;\">At the same time that the company is registered in the Mercantile Register, an address is provided. This is presumably where the administration of the business will be carried out, an information available to the public and public institutions.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">Another point of distinction with the fiscal domicile and which helps to <\/span><b>better understand what a registered office is <\/b><span style=\"font-weight: 400;\">is the fact that, while self-employed persons do not need to declare a registered office (which is compulsory for companies), these self-employed professionals will have to register a tax domicile for taxation purposes.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">Thus, we could summarise with regard to the registered office that:<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">This must be recorded in the notarial deed.<\/span><\/li>\n\n\n\n<li><b>Thanks to its entry in the Commercial Register, this address is made public.<\/b><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">It may or may not coincide with the tax domicile.<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">It is not obligatory to declare it in the case of self-employed professionals.<\/span><\/li>\n<\/ul>\n\n\n\n<p><span style=\"font-weight: 400;\">Once the registered office of a business is established, any change must be arranged by public deed.<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-que-es-la-sede-fiscal\">What is the tax headquarters?<\/h2>\n\n\n\n<p><b>From the point of view of obligations, the difference between registered office and tax office is very clear.<\/b><span style=\"font-weight: 400;\">. Depending on the determination of the tax domicile, the entrepreneur's tax and fiscal responsibilities are defined.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">The law establishes requirements for each territory that may vary throughout Spain, but which must be taken into account when reporting to the Tax Agency.<\/span><\/p>\n\n\n\n<p><b>In order to understand what tax headquarters is, these aspects must be taken into consideration:<\/b><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><b>This is an address that does not necessarily have to be the same as the address where the company is managed.<\/b><span style=\"font-weight: 400;\">. In the case of the self-employed, it may coincide with that of their home.<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">It is not of a public nature and, in fact, only needs to be notified to the tax authorities.<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">Its importance lies in the fact that this is where the person in charge of the business receives the notifications sent by the Administration.<\/span><\/li>\n<\/ul>\n\n\n\n<p><b>A change of tax domicile could be notified by means of form 036<\/b><span style=\"font-weight: 400;\">, which is used to register in the census of business people, professionals and withholders.<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-cual-es-la-diferencia-entre-sede-social-y-fiscal\">What is the difference between a registered office and a tax office?<\/h2>\n\n\n\n<p><b>The difference between a registered office and a tax office has to do with the public nature of the former.<\/b><span style=\"font-weight: 400;\">, 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.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">A <\/span><b>example of registered office and tax office<\/b><span style=\"font-weight: 400;\"> would be the case of a business that deals with the production of handcrafted footwear, which has three facilities: a manufacturing centre, a retail outlet for shoes and an office for the management of all business-related matters.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">In this case, the address of the office would be the registered office, as it is where the administration of the company is carried out and from where all decisions are taken; it may or may not coincide with the tax office. In this case, <\/span><b>the entrepreneur could use the difference between the registered office and the tax office to his advantage in order to benefit from more advantageous conditions<\/b><span style=\"font-weight: 400;\"> in relation to its tax obligations, if the location of the different properties of the business gives it this option.<\/span><\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large\"><a href=\"https:\/\/www.edenred.es\/en\/ticket-restaurant\/\"><img decoding=\"async\" src=\"https:\/\/www.edenred.es\/wp-content\/uploads\/2020\/09\/b005047c-9660-4777-b50d-ffe57e066415-3.png\" alt=\"\"\/><\/a><\/figure>","protected":false},"excerpt":{"rendered":"<p>La diferencia entre sede social y fiscal existe y, aunque no es habitual, ya que, por lo general, ambas direcciones suelen coincidir, esto no tiene por qu\u00e9 ser as\u00ed. Motivos de imagen, pol\u00edticos o de \u00edndole fiscal llevan a algunas organizaciones a separar sus domicilios social y fiscal, cambiando la comodidad de hacer coincidir ambos [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":29120,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[205],"tags":[],"class_list":["post-31376","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-herramientas-rrhh"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00bfCu\u00e1l es la diferencia entre sede social y sede fiscal? - Blog edenred<\/title>\n<meta name=\"description\" content=\"La diferencia entre sede social y fiscal existe y, aunque no es habitual, ya que, por lo general, ambas direcciones suelen coincidir.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.edenred.es\/en\/blog\/diferencia-entre-sede-social-y-sede-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00bfCu\u00e1l es la diferencia entre sede social y sede fiscal? - Blog edenred\" \/>\n<meta property=\"og:description\" content=\"La diferencia entre sede social y fiscal existe y, aunque no es habitual, ya que, por lo general, ambas direcciones suelen coincidir.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.edenred.es\/en\/blog\/diferencia-entre-sede-social-y-sede-fiscal\/\" \/>\n<meta property=\"og:site_name\" content=\"Edenred Espa\u00f1a\" \/>\n<meta property=\"article:published_time\" content=\"2019-03-26T05:30:47+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-02-12T09:02:07+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.edenred.es\/wp-content\/uploads\/2019\/03\/diferencia-entre-sede-social-y-sede-fiscal-destacada-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"582\" \/>\n\t<meta property=\"og:image:height\" content=\"250\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Edenred Espa\u00f1a\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Edenred Espa\u00f1a\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.edenred.es\/blog\/diferencia-entre-sede-social-y-sede-fiscal\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.edenred.es\/blog\/diferencia-entre-sede-social-y-sede-fiscal\/\"},\"author\":{\"name\":\"Edenred Espa\u00f1a\",\"@id\":\"https:\/\/www.edenred.es\/#\/schema\/person\/db6f26a07c0444f1b39653abdc5afd5c\"},\"headline\":\"\u00bfCu\u00e1l es la diferencia entre sede social y sede fiscal?\",\"datePublished\":\"2019-03-26T05:30:47+00:00\",\"dateModified\":\"2025-02-12T09:02:07+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.edenred.es\/blog\/diferencia-entre-sede-social-y-sede-fiscal\/\"},\"wordCount\":723,\"publisher\":{\"@id\":\"https:\/\/www.edenred.es\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.edenred.es\/blog\/diferencia-entre-sede-social-y-sede-fiscal\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.edenred.es\/wp-content\/uploads\/2019\/03\/diferencia-entre-sede-social-y-sede-fiscal-destacada-1.jpg\",\"articleSection\":[\"Herramientas RRHH\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.edenred.es\/blog\/diferencia-entre-sede-social-y-sede-fiscal\/\",\"url\":\"https:\/\/www.edenred.es\/blog\/diferencia-entre-sede-social-y-sede-fiscal\/\",\"name\":\"\u00bfCu\u00e1l es la diferencia entre sede social y sede fiscal? 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