One of the duties of taxpayers in Spain is to change their fiscal address with the tax authorities if their address changes. Many times, as a foreigner, you may not be aware that not only is it about paying taxes, but we also have the duty to promptly inform about any changes that affect our tax situation, including any significant alterations to our address. The information that is registered with the tax authorities about us must be faithful to reality.
Not having the fiscal address updated can result in a fine of 100 euros from the tax authorities. If, in addition, you have moved abroad, the tax authorities will require you to prove your status as an expatriate with a tax residence certificate.
What is the fiscal address?
The fiscal address is “the location of the taxpayer in their relations with the tax administration,” as defined by the Tax Agency. Your fiscal address or tax domicile is the address where you’re registered for tax purposes.
For individuals, the fiscal address will be the place where the taxpayer has their habitual residence, that is, the address where they reside for more than half of the year.
Reasons to change the fiscal address in Spain?
De change of fiscal address is something that we must always communicate to the tax authorities as individuals who pay their taxes to the tax authorities (income tax, corporate tax, property tax, garbage tax, etc.).
For example, it is important to consider that there are many taxes that depend on the location where the taxable event occurs. An example is the taxes associated with a property, such as property tax or garbage tax, which are calculated taking into account where the property is located, its dimensions, etc.
Also, in terms of income tax, it is important that our fiscal address matches the real one. This way, we can apply, if applicable, certain tax advantages associated with our autonomous community of residence.
Deadline to change the fiscal address?
In the case of individuals who are not part of the Registry of Entrepreneurs, Professionals, and Withholders, the deadline to submit Form 030 will be 3 months, which will start running from the date of the change.
However, if before the expiration of that deadline the deadline for filing the income tax return that must be filed after the change of address, the communication must be made in the corresponding income tax self-assessment form. Therefore, the deadline to change the fiscal address for the income tax return is longer.
If you need help changing your tax address, buying a house in Spain, considering selling your house and buying another… We are pleased to offer you our real estate lawyer services in Spain.
MALAGA SOLICITORS GROUP
Jose M. Lopez-Avalos – Advocaat
Tel. 952 901 225 – mail@malagasolicitors.com
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