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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.
Cuestión planteada - Confirmación sobre si, bajo el criterio de la AEAT, la Cámara de Comercio de Menorca puede proporcionar un domicilio fiscal o social a empresas y autónomos como parte de un servicio de sede virtual.
El domicilio fiscal está definido por el artículo 48 de la LGT según el tipo de obligado tributario. Por tanto, no es posible proporcionar un domicilio fiscal distinto al que la propia ley establece. No obstante, se puede ofrecer el servicio de sede virtual basándose en el domicilio fiscal que ya esté configurado según la LGT.
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