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Should I Notify the Tax Agency of a Change of Address?
Tax Agency (Hacienda)Tax forms
You might know that when you change your residence, you must notify the Tax Agency of the change of address.
As you know, the Tax Agency likes to stay informed about all changes related to your business. Therefore, whether you move, engage in an economic activity or not, you must properly inform them of such changes.
As taxpayers, we are all obligated to notify a change in our fiscal residence, according to article 48.3 of the General Tax Law, which defines it as follows:
“For individuals, it is the place where they have their habitual residence. However, for individuals who mainly carry out economic activities, the tax administration may consider as their fiscal residence the place where the administrative management and direction of their activities are effectively centralized. When it is difficult to determine, the place with the highest concentration of assets prevails…”
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How to do the change of address in Spain?
It’s a simple process. For legal entities, as well as entrepreneurs and professionals, they must use the census form 036.
Individuals who do not carry out economic activities on their own behalf can do so in their income tax return, by checking the box for change of address or using form 030.
You can submit both forms on paper or electronically. If you choose to submit the physical form, it should be sent to the Tax Administration of the taxpayer’s fiscal residence at the time of submission.
This procedure can also be carried out by mail or, if more convenient, by calling the Tax Agency’s Customer Service Center at: 901 200 345.
Consequences of not notifying the change
Failing to notify the change of address constitutes a minor offense punishable by a fine of up to €100, although receiving a fine for this is rare.
In addition, the Tax Agency sends its notifications to the address you have provided, so if they send a requirement and won’t receive it due to not having updated your address. But even though they will consider the requirement delivered and will continue it according to deadlines, with the resulting disadvantages.
It can also limit your ability to obtain tax benefits in the Income Tax return, as there are certain state and regional deductions linked to the rental of habitual residence.
Fiscal residence and municipal register
One of the most common doubts regarding fiscal residence is whether it coincides with the municipal register (padrón). They do not necessarily have to coincide, although it is usual for them to do so. Both refer to the place where the taxpayer lives for most of the year, i.e., over 183 days.
The Tax Agency uses the municipal register as one of the elements to justify a citizen’s effective residence. If you are not registered, they consider you don’t live there.
Another way to justify residence is through household utility bills. In fact, this is information that the Tax Agency uses when the municipal register and fiscal address coincide, but there are serious suspicions that the person does not actually reside there.
Therefore, to avoid complications in the future, it is advisable to keep your fiscal and personal data as up-to-date as possible for the Administration.
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