Informational content prepared by the Nexus Business Center team and reviewed with associated advisory. See our tax and labour advisory page for professional services. It is not personalised tax or legal advice; consult a qualified professional for your case.
In Spain, the registered office (sede social) and the tax address (domicilio fiscal) are two distinct addresses with different roles before different authorities. The registered office appears in the company statutes and the Mercantile Registry; the tax address is the one communicated to the Spanish Tax Agency (AEAT) for notifications and tax obligations. Confusing them is one of the most common mistakes when incorporating or relocating a company. This guide explains the differences, when they can coincide, what procedures each change requires, and how a business centre in Campo de las Naciones can serve as a legal and operational base for both.
What is the registered office?
The registered office is the company's official address according to its statutes. It is set in the incorporation deed or modified by general meeting resolution and public deed before a notary. It is the address recorded in the Mercantile Registry and where mercantile communications are sent: summons, creditor notices, registry publications, and enquiries from third parties consulting the company file. It is not merely an administrative detail: it determines the territorial scope of certain obligations and the legal image of the company before clients, suppliers, and authorities.
- • Must appear in statutes and the Mercantile Registry
- • Change requires corporate resolution and public deed
- • Cannot be changed only before the AEAT
- • May differ from the tax address
What is the tax address?
The tax address is the one the company communicates to the AEAT for tax notifications, assessments, requirements, and other tax procedures. It is declared via Form 036 on activity registration or Form 037 for later changes. The AEAT uses this address as the preferred communication channel; it must therefore be a real, accessible address with mail handling if the company has no permanent staff on site.
- • Communicated to AEAT via Form 036 or 037
- • Receives tax notifications and requirements
- • Can be changed without necessarily changing the registered office
- • Must allow effective receipt of communications
Comparison: registered office vs tax address
Although many SMEs use the same address for both concepts, they are legally distinct with different procedures and authorities. The table below summarises the most relevant differences for decisions when incorporating or relocating a company.
Registered office vs tax address
| Aspect | Registered office | Tax address |
|---|---|---|
| Legal definition | Statutory company domicile | Address before AEAT for tax purposes |
| Main authority | Mercantile Registry | Spanish Tax Agency (AEAT) |
| Registration document | Public deed and registry entry | Form 036 or 037 |
| Notary required? | Yes, for statutory amendment | No, online procedure with AEAT |
| Can they differ? | Yes | Yes |
| Typical use | Mercantile identity and general mail | Tax notifications and obligations |
This table is indicative. Always check current regulations and consult a qualified legal or tax adviser if in doubt.
Can registered office and tax address coincide?
Yes, and in fact it is the most common option for sole traders, single-member companies, and SMEs seeking administrative simplicity. Domiciling both addresses at the same business centre allows centralising mercantile and tax mail, reducing management costs, and projecting a professional image without renting a full commercial premises. At Nexus Business Center, C. de Tomás Redondo, 2, Hortaleza, 28033 Madrid (Floor 2, Door 3-4), many companies use the same address for registered office and tax address, combining domiciliation with reception, meeting rooms, or a private office as needed.
Legal framework: Companies Act and tax regulations
The registered office is mainly governed by the Spanish Companies Act and registry rules governing registration and modification of data in the Mercantile Registry. The tax address is governed by tax law and AEAT census procedures. The Official State Gazette (BOE) publishes legal provisions affecting both areas; check the regulations in force at the time of the procedure, as formal requirements may be updated.
- • Companies Act: registered office regime
- • Registry rules: registration and mercantile publicity
- • Tax law: tax address and census
- • BOE: consolidated text of applicable provisions
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Request informationHow to change the registered office
Changing the registered office requires a formal corporate procedure. In limited companies, the general meeting must agree the statutory amendment with the quorums and majorities required by law and the statutes. A public deed is then executed before a notary, documentation is submitted to the relevant Mercantile Registry, and registration is awaited, which provides publicity vis-à-vis third parties. Only after registration does the new registered office produce full registry effects. This procedure does not replace communicating the tax address to the AEAT: they are independent processes that should be coordinated to avoid discrepancies between registers.
- • Convene meeting and agree change of registered office
- • Execute public deed amending statutes
- • Submit documentation to Mercantile Registry
- • Await registration and obtain registry certificate
- • Communicate new tax address to AEAT if applicable
How to change the tax address with the AEAT
Changing the tax address is done via Form 037, accessible on the AEAT electronic headquarters with digital certificate, Cl@ve, or representative credentials. The new full address must be indicated, including floor and door if applicable, and postcode. The AEAT may verify consistency with other registers. It is advisable to process the tax change once the definitive address is confirmed and, if the company receives mail at a business centre, confirm that the domiciliation provider is operational to forward or notify received communications.
- • Access AEAT electronic headquarters
- • Submit Form 037 with new address
- • Keep proof of submission
- • Coordinate with business centre for notification receipt
Business centre as registered office and tax address
Professional business centres in Madrid offer fiscal domiciliation from published monthly rates, with reception and mail management. Using the same address for both concepts simplifies operations for international subsidiaries, startups, and remote teams. Before signing, verify: whether the address can appear in statutes, how certified mail and AEAT notifications are handled, response times, and whether the plan includes scanning or forwarding. Nexus publishes Basic (€24/month), Pro (€44/month), and Virtual (€69/month) domiciliation plans; exact scope depends on contract. See /en/pricing and /en/company-registration.
- • Confirm acceptance as registered office in statutes
- • Verify certified mail and AEAT notification process
- • Compare plans: Basic, Pro, Virtual
- • Coordinate Form 036/037 with your gestoría
Common mistakes to avoid
Updating only the tax address without amending statutes when the registered office should also change leaves inconsistent public records. Using a home address for convenience may expose the administrator's privacy and look unprofessional to corporate clients. Choosing very cheap domiciliation without official notification handling can mean missing tax deadlines. Assuming the bank or registry will automatically update all records after one change is incorrect: each authority must be updated separately. Plan a calendar with your adviser so registry and tax dates align.
- • Registry change without AEAT update (or vice versa)
- • Home address without mail management
- • Cheap domiciliation without certified mail alerts
- • Expecting automatic updates across all authorities
Next steps at Nexus Business Center
Review /en/pricing, request information at /en/contact or /en/company-registration, choose a plan, provide company details (CIF, administrator, activity), and coordinate with your gestoría to submit Form 036 or 037 with the new address. If you also need to amend statutes, plan the calendar with your adviser so registry and tax addresses coincide on the desired date. For cost context, see /en/blog/cost-company-registration-madrid. For office space near Barajas and IFEMA, see /en/blog/office-near-madrid-airport.
- • Check /en/pricing and choose plan
- • Request contract at /en/contact
- • Coordinate Form 036/037 with gestoría
- • Amend statutes if registered office changes
- • Activate mail alerts with the centre