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From latin domicilĭum, the home is the place fixed and permanent one. It is an attribute that can be applied to a natural or legal person in reference to the residence where the subject lives or wants to live and stay there.
Tax, it said of which is linked to the taxman, a concept regarding the Treasury and State agencies involved in the collection of taxes.
These two definitions allow us to understand the concept of domicile for tax purposes, which is the home registered with the tax authorities for the purposes of taxes and notifications. Domicile for tax purposes, which may be different from the legal domicile is the place of the taxpayer facing public administration in tax matters.
The fiscal domicile of a natural person is habitually resident. However, if this person carries out economic activities, can be considered his home tax that where are centralized management and the management of these activities.
For the legal person, domicile for tax purposes is the head office or the premises where she carries on the direction and management of the activity.
Taxpayers must inform their residence tax and possible changes to the competent tax authorities. The authorities, they are allowed to check and correct the fiscal domicile declared in favour of the taxpayer where appropriate.
It is necessary to mention that it is possible, in some legislations, to classify the fiscal domicile in real or voluntary, legal (legal), conventional or contractual and multiple.