The registered office is the place, the specific address in which a company conducts the management and direction of its activity. Unlike the tax address, which all taxpayers have, the registered office is a term more related to legal persons. Specifically, the definition of the registered office according to the Capital Companies Act is as follows:
El lugar en que se halle el centro de su efectiva administración y dirección, o en el que radique su principal establecimiento o explotación.
The confusion between registered office and tax address is very common since sometimes they can coincide. That is, it is possible that the tax domicile and social is the same. In the case of companies, both addresses must be communicated to the Tax Agency in order to obtain the Tax Identification Number.
According to the Law of Companies register, the address or registered office of a company is public and any interested person can access said information. Although its registration in the corresponding commercial register is mandatory and, therefore, the Treasury is also aware of it, any change must be communicated to the corresponding tax administration.