Wednesday, 27 August 2014

Do I have to inform the Tax Office of my change of address?


 
Not only our friends, family and neighbors want to know where we live, also Tax Authorities and other government departments such as Social Security or traffic office should know our address in order to contact us if needed. The tax law establishes the obligation to notify the fiscal address to the tax administration offices, as well as variations that may occur in it.

Currently, the economic and labor market situation make geographical mobility a determining factor on employability, so the change of address is something increasingly common.

In general, the tax domicile of the taxpayer reports the tax office assignment of the taxpayer, the place to practice notifications and specific physical place and declared binding on the taxpayer for purposes of administrative procedures and fiscal control. The definition of tax residence is found in Article 48 of the Tax Code, which defines the tax residence as the place of location of the taxpayer in its dealings with the tax authorities.
For individuals, their fiscal domicile will be their usual residence, but if the individual develops economic activities, the tax administration may consider as fiscal address where administrative management is centralized and effectively address the activities.
Meanwhile, the entities resident in Spanish territory have their fiscal domicile in their head office, provided it is effectively centralized administrative management and direction of their business. Otherwise, the place will be addressed where such management or direction is performed. In cases where you cannot set the place of tax residence, according to the above criteria, it will override that in which the highest value of fixed assets.
 
 
Can communicate change of address to a single official department?
Currently on the web 060.es we can unify in a single communication process the notification of our new home address, to all Public Administrations of the Central Government that require it. This service can be used by residents in Spanish territory who hold DNI or NIE as appropriate, and a recognized digital certificate, and the change of the domicile can be done in one go to the following public departments:
The AEAT (State Tax Administration Agency). DGP (Directorate General of Police). DGT (Traffic Department). Social Security Fund (Treasury of the Social Security). INSS (National Social Security Institute) MUFACE (Mutual State Civil Servants).

The communication portal address change is intended to allow citizens, once the new address registration is done with the Town hall, communicate to different administrative agencies, such as Traffic Department, Inland Revenue and Social Security among others, a change of address without having to go in person to each of them, which saves time and cost by reducing the number of procedures to be performed in person.
For further detail do not hesitate in contact VP Advisers

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