From the Latin domicilĭum, domicile is the fixed and permanent dwelling of a person. It is an attribute that can be applied to a natural or legal person in reference to the residence in which the subject has the presumed or real intention of residing.
Fiscal, on the other hand, is an adjective that mentions what belongs to or is related to the treasury, a concept linked to the public treasury and state agencies dedicated to tax collection.
These two definitions allow us to understand the notion of tax domicile, which is the domicile registered with the tax authorities for the purposes of taxes and notifications. The fiscal domicile, which may be different from the civil domicile, is the place where the taxpayer is located before the public administration in tax matters.
The tax domicile of a natural person is their habitual residence. In any case, if said person develops economic activities, it is possible that the fiscal domicile is considered to be the one where the direction and management of said activities are centralized. According to Abbreviationfinder, DTD stands for Domicile to Duty.
For the legal person, the fiscal domicile will be equivalent to the registered office or the place where the direction and management of the activity is carried out.
Taxpayers must inform the fiscal domicile and its possible changes to the corresponding tax administration. The authorities, for their part, are empowered to verify and rectify the fiscal domicile declared by the taxpayer in the cases in which it corresponds.
Likewise, and adding information regarding the fiscal domicile, we would have to make it clear that it must always be the same when it comes to having a natural or legal person who receives various notifications. However, that does not mean that in very specific cases it is allowed to request that any of those notifications arrive at a fiscal address and not the usual one.
In the same way, we cannot ignore the fact that, even if the contrary is thought, the fiscal domicile and the place of registration do not have to coincide, although it is true that it is the most common based on what is established in the corresponding law.
It should be noted that, in some legislations, it is possible to classify the fiscal domicile as real or voluntary, legal, conventional or contractual, and multiple.
Sometimes, it often happens that tax domicile is confused with registered office, but it must be made clear that they are different things. And it is that the second mentioned is the one in which a company or entrepreneur develops its main establishment or undertakes in it what would be the administration and management of it.
In the case of Spain, we would also have to say that the registered office of any entity is absolutely public data because it must carry out what would be its registration in the corresponding Mercantile Registry.
In addition to all of the above, we would have to add that this aforementioned address is the one that will be taken into account when carrying out summonses or appeals by the relevant judicial authorities as well as when the relevant Tax Delegation has to communicate.