Changing your tax address on the census
A tax-address change is reported as a census modification. It affects notifications and the office that handles your file.
It is a modification, not a registration
If you are already on the census, the new address is not marked with box 111. That box is the first registration or the return after a deregistration. The change is a modification of modelo 036 or of modelo 037, if your case fits the short form. Notifications and the competent office depend on that address.
- It is not a new box 111.
- It is a census modification.
- It changes notifications and the competent office.
The invoice shows the issuer’s address
The invoicing regulation requires the issuer’s address on the invoice. It can match the tax address, but the census change does not rewrite invoices you have already issued. Update the issuer profile for the next ones.
Common questions
Do I tick box 111 when I change address?
No. Box 111 is a registration. A tax-address change, once you are already registered, is a census modification.
Can the invoice skip the address if it is already on the census?
No. The invoice has to show the issuer’s address. The tax address is the one used for notifications.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.