Skip to main content
Practical guide for completing census form 036

Tax domicile in Spain

The tax domicile in Spain (boxes B11 to B25) of taxpayers resident in Spanish territory will be that of their registered office, provided that the administrative management and direction of their business is effectively centralized there. In another case, it shall be the location in which the management or direction is undertaken.

In cases in which the domicile for tax purposes cannot be established pursuant to the criteria set forth above, the domicile shall be that with the highest value of fixed assets.

Legal persons or entities not resident in Spanish territory will have their tax domicile in Spain (boxes B11 to B25), 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 B30 you will provide the cadastral reference number of the property in which it is located.

Box B39 “Cadastral Ref. Indicator” (next to box B30 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 B30.

If you select "2" or "3", you MUST INCLUDE a valid regional cadastral reference in field B30.

If selects "4", it WILL NOT BE MANDATORY to enter a cadastral reference in box B30