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V0953-25 3 June 2025 · SG de Tributos Criterion in force
OTRO · domicilio fiscal

Cannot provide a separate fiscal address different from that set by the General Tax Law

The Commercial Chamber of Menorca asks whether it can offer a fiscal or social address as a virtual office service. The DGT responds that it is not possible to provide a fiscal address different from the one established by law for each tax obligor.

The question raised

Confirmation as to whether, under the AEAT criteria, the Menorca Chamber of Commerce may provide a tax or registered office to companies and self-employed individuals as part of a virtual office service.

The DGT's ruling

The tax residence is defined by Article 48 of the LGT according to the type of taxable person. Therefore, it is not possible to provide a tax residence different from the one established by the law itself. Nevertheless, the virtual office service can be offered based on the tax residence already configured according to the LGT.

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