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The DGT confirms that the fiscal address must be the one established by the General Tax Law.
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El domicilio fiscal es el lugar de localización del obligado tributario en sus relaciones con la Administración. Según la Ley General Tributaria, el domicilio fiscal para personas físicas es su residencia habitual o donde esté centralizada la gestión de su actividad económica. Al estar regulado por ley, no es posible proporcionar un domicilio fiscal distinto al que establece la normativa.
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