Registered office and tax domicile, what is the difference?

[jrineakter]

Learn how to choose them appropriately and discover their importance in the legal and tax obligations of your business.


Manage your business from wherever you want
Before creating a company, we must be aware of the differences between the registered office and the tax domicile . In commercial companies, both domiciles have different implications. They may or may not coincide depending on the circumstances of the business or the interests of the company. Below we will try to clarify both concepts and determine the differences between the registered office and the tax domicile.

What is the registered office?
The registered office is something exclusive to companies , self-employed people do not have to have one. So if you are self-employed you can go directly to the next section or continue reading in case you decide to start your own company one day.

When creating the company, it will be necessary to establish the registered office in the public deed that is delivered to the notary. Thus, once it is registered in the Commercial italy number data Registry, anyone who wants to can locate the company. In most cases, the registered office is where the company is managed and run and does not have to coincide with that of the shop or commercial establishment, if it has one.

The Companies Act defines the registered office as: “the place where the centre of its effective administration and management is located, or where its main establishment or operation is located”.

It is very important to choose the registered office well, since it can only be changed by means of a public deed that we will then have to send to the Commercial Registry and the Tax Agency.

What is the tax domicile?
The Tax Agency defines the tax domicile as: “the location of the taxpayer in his relations with the tax administration and the one that determines the assignment to a specific tax office.”

The tax address will be the place to receive notifications from the Administration.

In other words, the tax address is the place where a natural or legal person is legally established and from which they meet their tax obligations and rights.

When registering in the census of entrepreneurs, professionals and withholding agents, using form 036, we will choose our tax domicile. And we can change it at any time using the same procedure.

In the case of individuals who do not carry out self-employed activity , the tax domicile is their habitual residence.
The tax domicile of the self-employed person is that of his or her habitual residence. Although the tax domicile can be considered to be the place where the administrative management and direction of the activities carried out are centralized.
The tax domicile of companies is where the direction and management of the economic activity is carried out. It normally coincides with the registered office.
What is the difference between the tax and corporate domicile?
The difference between tax domicile and registered office only affects commercial companies and is very subtle. In most companies, both domiciles coincide.
The definition of both is found in different laws : the Capital Companies Law defines the registered office and the General Tax Law defines the tax domicile.