We consider it useful to explain, in this entry, the difference between fiscal residence and fiscal domicile for the purposes of companies, since many times we find customers who do not know what each one are and how they can benefit at the legal, tax, commercial, commercial, etc.
The fiscal residence has to do with all the entities with residence in territory, in our case Spain, when the following assumptions are given:
1 – The entity must have been constituted according to Spanish laws.
2 – That you have your registered office in Spain.
3 – That you have your headquarters in Spanish territory.
For these purposes, it will be understood that an entity has its headquarters of effective management in Spain when the address and control of its activities is based on it.
The Tax Agency considers the residence of an entity in Spain when this entity is located in some country or territory of null taxation or considered as a fiscal paradise and that:
1 – The main or indirect assets of said entity consist of goods located in Spain or that their rights are fulfilled or exercised in Spanish territory.
2 – The main activity of the entity is developed in Spanish territory.
On the other hand, the fiscal domicile has to do with the registered office. This will be effective when the administrative management and the direction of its businesses in Spain are centralized, and in addition, it will attend to the place where such management or direction is carried out.
If you want to know how to optimally manage your residence or fiscal domicile, to obtain the maximum benefit of it and/or adequately manage the administrative aspects related to it to avoid problems before the tax administration, do not hesitate to put yourself in putting in contact with us at email@example.com