In order to carry on their professional activity, the designation of a tax and social domicile is legally required.

Is it the same Registered Office as Tax Office? No, both addresses are not the same, but they can match in the same direction.

Social Domiciliation
The Law of Capital Companies, in its article 9 defines what is the Registered Office.

Article 9 Address.

  1. The capital companies established their domicile within the Spanish territory in the place where the center of their effective address and address is located, in which their main establishment or operation is located.
  2. The capital companies whose main establishment or operation resides in the Spanish territory. It is the location of this address that is in the Mercantile Registry where the Acts and the annual accounts must be registered.

It is the location of this address that establishes the Mercantile Register where the Acts and the annual accounts must be registered.


It is the General Tax Law, which, in its art. 48, defines what is the Tax Office:

Article 48 Tax domicile. 

  1. The tax domicile is the place of location of the taxpayer in its relations with the Tax Administration.

It is the binding address for the purposes of fiscal and administrative procedures.

Modification of tax domicile: The tax domicile can be modified by communicating the change to the Tax Agency through model 036, all communications from the Tax Agency will go to the tax address communicated.

You may not need a physical work space because you develop it from home, but you do not want your professional contacts to access information as private as the location of your private address or maybe you have a place to work, but do not have staff And because of their profession and schedules it is difficult to attend to their customers, their calls, receive notifications or deliveries, which causes numerous problems, or even complying with all operational requirements, you estimate that by image what you need is an address Postcard that appears in your cards and website in a more emblematic and central place … .. Look no further, count us, ESPACIO B2B! RETIRO.