Address for notifications

In tax proceedings initiated at the request of the interested party, notification shall be made at the place designated for this purpose by the taxpayer or his representative or, failing that, at the tax domicile of one or the other.

In procedures initiated ex officio, notification may be made at the tax domicile of the taxpayer or his representative, at the workplace, at the place where the economic activity is carried out or at any other suitable place for this purpose.

Therefore, if you wish to receive notifications arising from tax procedures, as well as informative communications, in a place other than your tax domicile, you must complete section 1, boxes C41 to C60. If you want the notification to be made to a PO Box, complete section 2 (boxes C61 to C69). You can only enter one address for notification purposes, therefore, you can only complete section 1 or 2, not both.

Regarding notification to post office boxes, it should be noted that it will be deemed to have been made after 10 calendar days from the time the shipment is deposited at the post office. Likewise, the use of this means of notification will require that the interested party has indicated it as preferred in the corresponding procedure initiated at his/her request.

Box C40 will be used to cancel an address for notification purposes previously reported in a previous census declaration.