The registered office is one of the elements that characterize the Capital companies. Thus, Article 9 of the Capital Companies Law establishes that the corporate domicile is the place where the effective management and direction of the company must be established, or where its principal establishment or place of exploitation of its activities is located...
Every capital company must have a registered office and be notified to the Tax Agency
Every capital company must have a registered office, which, in turn, must act explicitly in the company's bylaws and be public for the purposes of registration of the company, so that any third party may have access to it.
Likewise, the registered office of a company must be communicated to the Tax Agency.
What is the tax domicile of a commercial company?
The definition of the fiscal domicile of a commercial corporation is defined by the General Tax Law, considering this as the fiscal domicile of a company the location of the taxpayer in its relations with the Tax Administration.
What determines the location of the registered office of a company?
The registered office of a company determines the following:
The Mercantile Registry where the company must register and where they must present the changes that take place (changes of administrators, capital increase/reduction and any other corporate modification, as well as the granting of powers), must also be filed. take into account that the Registry must also present the company's Fiscal / Mercantile obligations, such as the deposit of official books and annual accounts.
1. The Courts that will be competent for legal matters.
2. The applicable regulations: State / Autonomic and local.
3. Place where the General Meetings of Partners or Shareholders must be held, unless otherwise indicated.
And the fiscal domicile, what determines?
The fiscal residence, and, therefore, the applicable tax system.
The tax office of adscription of the taxpayer.
The place where the public organisms (Treasury and other administrations) will send notifications.
Can the registered office of a company be moved?
Yes, you can move the registered office of a company. In this case, to be able to transfer the registered office of a company to another destination other than the one currently in place, the transfer of which is the responsibility of the general meeting of shareholders or shareholders.
To modify the tax domicile of a company, it will be sufficient to submit a 036 model to the Tax Agency
It should be noted that in many cases the administrative body of a company is competent to change the registered office within the entire national territory, but in order for the administrative body to be competent and able to carry out said change, it must be empowered in the company's bylaws.
And the tax domicile, can it also be moved?
Yes, it can be moved. It should also be noted that the fiscal domicile, unlike the social, should not be recorded in a public deed or in the company's bylaws. To modify the tax domicile of a company, it will be sufficient to submit a 036 model to the Tax Agency.
What consequences does the registered office have the workers?
The registered office is independent of the production centers or offices. Companies can establish their registered office in a city and can establish different work centers in other cities where their activities are developed.
What are the implications of the domiciles of society when paying taxes?
The registered office of a company does not establish the place to pay the taxes of this, the implication on the payment of taxes, will be determined by the tax domicile of the society, given that, according to the Tax Agency, this establishes that "the fiscal residence of a company, this is the fiscal domicile, will be the place of presentation of the taxes applicable to each company, as well as the tax regime applicable to the company ".
The registered office is independent of the production centers or offices
In the case of companies and in particular the tax corresponding to Corporation Tax, this is paid at the state level, being therefore and independently of the autonomous community where the companies have their social or tax domicile, the same for all companies, because it is a state tribute.
Every capital company must have a registered office and be notified to the Tax Agency
Every capital company must have a registered office, which, in turn, must act explicitly in the company's bylaws and be public for the purposes of registration of the company, so that any third party may have access to it.
Likewise, the registered office of a company must be communicated to the Tax Agency.
What is the tax domicile of a commercial company?
The definition of the fiscal domicile of a commercial corporation is defined by the General Tax Law, considering this as the fiscal domicile of a company the location of the taxpayer in its relations with the Tax Administration.
What determines the location of the registered office of a company?
The registered office of a company determines the following:
The Mercantile Registry where the company must register and where they must present the changes that take place (changes of administrators, capital increase/reduction and any other corporate modification, as well as the granting of powers), must also be filed. take into account that the Registry must also present the company's Fiscal / Mercantile obligations, such as the deposit of official books and annual accounts.
1. The Courts that will be competent for legal matters.
2. The applicable regulations: State / Autonomic and local.
3. Place where the General Meetings of Partners or Shareholders must be held, unless otherwise indicated.
And the fiscal domicile, what determines?
The fiscal residence, and, therefore, the applicable tax system.
The tax office of adscription of the taxpayer.
The place where the public organisms (Treasury and other administrations) will send notifications.
Can the registered office of a company be moved?
Yes, you can move the registered office of a company. In this case, to be able to transfer the registered office of a company to another destination other than the one currently in place, the transfer of which is the responsibility of the general meeting of shareholders or shareholders.
To modify the tax domicile of a company, it will be sufficient to submit a 036 model to the Tax Agency
It should be noted that in many cases the administrative body of a company is competent to change the registered office within the entire national territory, but in order for the administrative body to be competent and able to carry out said change, it must be empowered in the company's bylaws.
And the tax domicile, can it also be moved?
Yes, it can be moved. It should also be noted that the fiscal domicile, unlike the social, should not be recorded in a public deed or in the company's bylaws. To modify the tax domicile of a company, it will be sufficient to submit a 036 model to the Tax Agency.
What consequences does the registered office have the workers?
The registered office is independent of the production centers or offices. Companies can establish their registered office in a city and can establish different work centers in other cities where their activities are developed.
What are the implications of the domiciles of society when paying taxes?
The registered office of a company does not establish the place to pay the taxes of this, the implication on the payment of taxes, will be determined by the tax domicile of the society, given that, according to the Tax Agency, this establishes that "the fiscal residence of a company, this is the fiscal domicile, will be the place of presentation of the taxes applicable to each company, as well as the tax regime applicable to the company ".
The registered office is independent of the production centers or offices
In the case of companies and in particular the tax corresponding to Corporation Tax, this is paid at the state level, being therefore and independently of the autonomous community where the companies have their social or tax domicile, the same for all companies, because it is a state tribute.
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