And according to the tax administration, the tax domicile is where you receive notifications and maintain relations with the tax administration. (1) Articles 89 to 102, Book One “Of Persons” (2) For example, it is governed by Articles 40 to 42 of the Code of Civil and Commercial Procedure of the Nation. (3) Articles 21 to 29, Chapter IV “Tax domicile” of Title I of the Tax Code, text in force for the year 2013 Any notification to the tax domicile in accordance with the legal formalities is deemed valid even if it has not been served personally on the taxpayer or if his signature was required, since this type of residence in the administrative and judicial field has the effects of a registered residence. This prevents people from refusing to receive a notification from the tax administration and, in turn, prevents tax functions from being hindered. In the event of a change of tax domicile, the taxpayer is required to inform A.G.I.P. within fifteen working days of the change. When returning to the tax domicile, this must be communicated when a taxpayer registers for the first time via the Fomulario 460/F or 460/J. It is clear that these forms inform not only the tax address and legal or real, but also all the data relating to the taxpayer himself. The differences between head office and tax domicile are very subtle and confuse more than one.

Although the line separating one house from another is very thin, the truth is that it is important to know how to differentiate ourselves from the other, especially when we start and start our own business. And it is that in commercial enterprises, the two types of domiciles will have different applications that may or may not coincide with the objectives and interests of the company. It is therefore very important to be diametrically clear about what is the tax domicile and the domicile and the effects of each of them. Many businesses, when they start, tend to register their tax and social residency at the same home address, but the business address is registered at a different address or at the office. This practice is not often recommended because it conveys an unprofessional image. One of the best solutions is to save everything at the same address, in order to simplify procedures and get a flawless image. Any changes must be notified within 10 days of production with a new F. 460. If the change of tax domicile has not been terminated and the AFIP knows a factual or legal address, it will accept it as its tax residence and any communication addressed to this address will have full legal validity. As a last resort, in case of total ignorance of the address, the AFIP can inform a taxpayer by publishing edicts in the Official Journal for 5 days, so that the taxpayer terminates his residence within 10 working days. When incorporating the company, it is necessary to determine the registered office in the public deed, which will be handed over to the notary. Once it is registered in the commercial register, anyone who wishes to do so can locate the company.

In most cases, the head office is located where the company is managed and managed, and does not necessarily have to coincide with that of the company or business establishment, if any. While the legal seat is that held by the LEGAL PERSONS or the IDEAL EXISTENCE (companies, associations, foundations) which have been legally constituted or established or which are actually registered in the founding statutes of the company. In practice, the place of jurisdiction is generally referred to as that formed for procedural purposes in the field of justice; This can be considered a mistake as it is a special residence (usually the headquarters of the law firm or sponsoring lawyer in a case). The registered office, according to company law, is: The registered office is an exclusive concept of companies. When setting up a business, you must indicate the registered office in the public deed presented to a notary. In this way, once the company is registered in the commercial register, anyone can identify the place of the company. The differences between the registered office and the tax domicile are really subtle. There`s also the addition that most companies have both in the same direction for the convenience it brings. Tax domicile is the one that taxpayers must register not only at the time of registration, but also include in their affidavits, forms or in the writings they submit to the local government. In the case of natural persons, the tax domicile is the place of actual residence and in the case of ideal or legal persons (companies, foundations, institutions in general), the tax domicile is the place of jurisdiction specified in the respective statutes or in the contract.

The head office is an exclusive aspect of companies. Therefore, a self-employed person is not obliged to have it. Therefore, and if we adhere to the legal hot springs, the registered office is the place from which the company is managed and administered. Let`s take an example: a textile company has its factory where they make the clothes that they then sell to retailers, in Alcalá de Henares. In the same factory, the company has offices from which the management and administration of the commercial activity is carried out. Therefore, the registered office must correspond to the place where the offices are located, that is, to the address of the offices in Alcalá de Henares. The e-mail tax address is the secure, personalized, valid and optional computer site registered by taxpayers and responsible for the performance of their tax obligations and the delivery or receipt of communications of any kind. Before starting a business, we need to be aware of the differences between registered domicile and tax domicile. And it is true that in commercial companies, the two domiciles have different implications.

They may or may not coincide depending on the circumstances of the business or the interests of the company. Next, we will try to clarify the two concepts and determine the differences between the registered office and the tax domicile. Under no circumstances is the tax domicile recorded or appear in the certificate of incorporation of a company. The tax domicile is the place where the taxpayer is located in his relations with the Ministry of Finance, which determines the assignment to a specific branch of the tax administration, depending on the place where the tax domicile is determined. In other words, tax domicile is the place where a natural or legal person is legally located and where he receives notifications of his tax obligations. Thus, the tax domicile is the place where communications from the Ministry of Finance and other public administrations are received, although they can currently be received electronically. The tax domicile can be adjusted by submitting form 036 or 037 to the tax authorities. The registered office may be changed by approval of the Board of Directors, amendment of the certificate of incorporation and notification to the Commercial Register.

If you are self-employed or professional, you only have a tax residence (this is usually your usual place of residence, although it can also be the place where the business is carried on). The tax authorities may also consider, as the tax residence of natural persons carrying out an activity, the place where the administrative management and management of the activity are actually carried out. The difference between the tax domicile and the registered office concerns only commercial companies and they are very subtle. And it is true that in most companies, the two addresses coincide. The definition of both can be found in different laws: The Companies Act defines the registered office and the General Tax Law defines the tax domicile.