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Practical guide for completing census form 036

Tax domicile in Spain

The tax address is the place where the liable taxpayer can be located with regard to his relations with the Tax Administration.

As a general rule, the tax domicile in Spain will be for natural persons residents ( boxes A11 to A25 ), the place where they have their habitual residence.

Taxpayers not resident in Spanish territory will have their tax domicile in Spain ( boxes A11 to A25 ), for the purposes of fulfilling their tax obligations:

  1. When they operate in Spain through a permanent establishment, at the place in which the administration or management of their business in Spain is effectively centralised. In cases in which domicile for tax purposes cannot be established pursuant to the criteria set forth above, the domicile with the highest value of fixed assets shall prevail.
  2. When they earn income from real estate, at the domicile for tax purposes of their representative or, failing this, at the place at which the relevant property is located.
  3. In all other cases, at the domicile for tax purposes of the representative or, failing this, at that of the jointly liable party.

In box A30 the cadastral reference of the property in which it is located must be entered.

Box A39 “Cadastral Ref. Indicator” (next to box A30 of the “Cadastral Reference”), shows the following 4 values in a drop-down menu :

  1. Property located in Spain, except the Basque Country or Navarre.
  2. Property with cadastral reference located in the Basque Country.
  3. Property with cadastral reference located in Navarra.
  4. Property without cadastral reference (pending assignment).

It is mandatory and:

If you select "1", you MUST INCLUDE a valid cadastral reference in box A30.

If you select "2" or "3", you MUST INCLUDE a valid regional cadastral reference in field A30.

If selects "4", it WILL NOT BE MANDATORY to enter a cadastral reference in box A30.