In Spain, as a taxpayer, one of our duties is to inform the Spanish tax authorities of our tax address if it changes. Our duties are not limited to paying taxes: we must also promptly let the tax authorities know of any change that affects our tax situation, including any changes to our home address.
This applies both to individuals and to self-employed professionals or entrepreneurs. This article explains how to do it step by step without making any mistakes.
What is a tax address?
A tax address is "the place where the taxpayer is located in their relations with the tax authorities," as defined by the Spanish Tax Agency.
The criteria for defining your tax address for the tax authorities vary depending on whether you are an individual, a self-employed professional or an entrepreneur:
- For natural persons, the tax address is the place where the taxpayer usually resides, i.e. the address where the taxpayer lives for more than half of the year.
- For the self-employed, the tax address is where the economic activity and administrative management are carried out. Note that a natural person cannot have more than one tax address. However, the tax office may consider the address where the administrative management and running of the activities carried out is effectively centralised as the tax address if it is different. In this case, it must be reported as a central administrative address.
- For legal persons, the tax address will coincide with the registered office when "the administrative management and direction of their business is effectively centralised there". Otherwise, it will be the place where such management or direction is done, meaning that the tax address and the registered office may not coincide. In cases where the place of tax address cannot be established following the above criteria, the place where the highest value of the fixed assets is located shall apply.
Reasons for changing the tax address with the tax authorities
Changing our tax address is something we must always notify the tax authorities as taxpayers, and it will affect us to the extent that we are subject to many different taxes: personal income tax, corporation tax, property tax, rubbish collection tax...
It is worth bearing in mind that many taxes are associated with the place where the taxable event takes place. A clear example is property-related taxes, such as property tax or rubbish tax, which are calculated considering where the property is located, its size, etc.
It is also important for personal income tax purposes that our tax address is the same as our actual address. This means that we will be able to apply, where applicable, certain tax advantages associated with our autonomous community of residence. Also, aid related to the habitual residence, when it exists. For example, capital gains derived from the sale of your main residence from the age of 65 onwards are exempt from taxation.
In other cases, the tax address will determine which regulations will apply to our business or activity (at the state, regional or local level), which expenses related to this address can be deducted... and where we will receive notifications.
How to change your tax address step by step
There are different tax forms for notifying a change of tax address to the tax authorities:
- Form 030 is used for natural persons.
- In the case of professional individuals (self-employed) and legal persons or entities, depending on the case, Form 037 (simplified census return) or Form 036 (normal census return) must be filed, stating in both cases the property cadastral reference of the property in which it is located. The tax authorities explain in which cases each form must be used.
On the other hand, non-resident legal persons or entities that are not obliged to have a tax address in Spain must also report their tax address in their residence status using Form 036. By ticking the 'Registered office' box, a registered office abroad can be used for entities constituted abroad.
The procedure for modifying data at the tax office is simple, and you can change your tax address online as long as you have the necessary accreditation to do so. You can also check your tax address with the tax office to see if it corresponds to your current address.
- Access the tax agency's website and use your electronic ID card, Cl@ve system or electronic certificate to enter.
From the home page, click the 'Personal area' button at the top right and then select 'My register data'. You will then have to identify yourself, making it clear that you are acting on your own behalf and not on behalf of third parties.
- Look for the section 'Change of tax address'
All that remains is to update the information in the tab that will open next and save the changes by clicking on the 'Confirm change' button at the bottom.
- Make sure you receive the proof of the change
When you confirm the change, you should see a confirmation, which you can download for added security. Access your census data again to check the change was made.
Remember that an online alternative if you do not have these means of identification is the so-called 'Extraordinary procedure' of non-face-to-face filing, for which you will be asked for alternative identification data.
You can also make an appointment to change your address in person at the tax office nearest your address: you can download and fill in the tax form that applies to you before your appointment. A third option is to change your address by telephone.
Deadline for changing tax address
In the case of entrepreneurs and self-employed people, in general, the census declaration of modification must be filed within one month, counting from the day following the day on which the change has taken place.
In the case of individuals who do not form part of the Census of Entrepreneurs, Professionals and Withholders, the deadline for filing Form 030 will be three months, which will begin to run from the date of the change.
However, if the deadline for filing personal income tax returns after the change of address expires, the notification must be made on the corresponding personal income tax self-assessment form. Therefore, the deadline for changing the tax address for income tax purposes is longer.
Do you have to pay a change of address with the tax authorities?
The answer is no: any changes to your tax information can be made free of charge, provided that you do the work yourself. If you go to a tax consultancy, they will charge you a fee for carrying out this work on your behalf.