The tax address and the address on the invoice
The tax address is the place where the Tax Agency notifies you. Changing it is a census filing.
Where the tax office notifies you
The General Tax Act places notifications at the tax address. It is not a decorative line on the registration: notices and the office that handles your file depend on it. If you move and you do not report it, deadlines still run.
- It is the place for notifications.
- It also sets the competent office.
- A change is declared on the census.
It can match the invoice
The address you print on the invoice is the issuer’s address. Sometimes it is the same premises or the same home, and sometimes it is not. Matching does not make them the same idea. To change the tax address you file a modification of modelo 036 or 037.
Common questions
Is the invoice address the tax address?
They can be the same address, but they are not the same idea. The tax address is for notifications. The invoice address is the issuer’s.
How do I change it?
With a census modification, on modelo 036 or on modelo 037 if your case fits. It is not a new registration.
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.