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V0076-26 ·20 January 2026 ·consulta-vinculante Medium impact
Tax

No es posible proporcionar un domicilio fiscal distinto al establecido por la Ley General Tributaria

Se consulta sobre la posibilidad de establecer un domicilio fiscal que no coincida con los criterios legales. La DGT responde que el domicilio fiscal debe ser el que la propia Ley General Tributaria determina.

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2026-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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