{"id":7523,"date":"2017-10-17T16:05:03","date_gmt":"2017-10-17T14:05:03","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/distincio-entre-domicili-social-i-domicili-fiscal\/"},"modified":"2017-10-17T16:05:03","modified_gmt":"2017-10-17T14:05:03","slug":"distincio-entre-domicili-social-i-domicili-fiscal","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/distincio-entre-domicili-social-i-domicili-fiscal\/","title":{"rendered":"&#8221; Distinci\u00f3 entre domicili social i domicili fiscal &#8220;"},"content":{"rendered":"<p>El passat dia 7 d&#8217;octubre es va publicar en el BOE el <a href=\"http:\/\/www.boe.es\/boe\/dias\/2017\/10\/07\/pdfs\/BOE-A-2017-11501.pdf\"><em><span style=\"color: #ff0000;\">Real Decreto Ley 15\/2017, del d&#8217;octubre<\/span><\/em><\/a>, que dona facilitats als administradors socials per que, si els seus estatuts socials no ho prohibeixen, puguin decidir el trasllat de la seu social sense necessitat de consultar a la Junta General de socis.<\/p>\n<p>Aquesta mesura, clarament relacionada amb l&#8217;actual conflicte territorial, ha creat una certa confusi\u00f3 que procurarem aclarir tot seguit:<\/p>\n<p><strong><span style=\"color: #ff0000;\">Qu\u00e8 es el domicili social ?:<\/span><\/strong> Nom\u00e9s el tenen les societats i es el que consta a l&#8217;escriptura de constituci\u00f3 de la societat atorgada davant de Notari o en la posterior escriptura de modificaci\u00f3 d&#8217;estatuts inscrites en el Registre Mercantil. La inscripci\u00f3 es el Registre Mercantil es p\u00fablica per facilitar que qualsevol persona pugui localitzar la societat.<\/p>\n<p><strong><span style=\"color: #ff0000;\"> Quin ha de ser el domicili social ?<\/span><\/strong>: La Llei de Societats de Capital obliga a fixar el domicili social:<\/p>\n<ul>\n<li>En el lloc en que es trobi el centre de la seva efectiva administraci\u00f3 i direcci\u00f3<\/li>\n<li>O en el qual radiqui el seu principal establiment o explotaci\u00f3.<\/li>\n<\/ul>\n<p><strong><span style=\"color: #ff0000;\">Qu\u00e8 es el domicili fiscal ?:<\/span><\/strong><\/p>\n<ul>\n<li>No requereix escriptura p\u00fablica i es comunica a l&#8217;Ag\u00e8ncia Tribut\u00e0ria a trav\u00e9s d&#8217;un tr\u00e0mit molt m\u00e9s senzill, mitjan\u00e7ant l&#8217;emplenament del model 036 de comunicaci\u00f3 censal.<\/li>\n<li>Amb car\u00e0cter general, <strong>el domicili fiscal del contribuent informa de<\/strong>:\n<ul>\n<li>La resid\u00e8ncia fiscal i, per tant, <strong>del sistema fiscal aplicable<\/strong>.<\/li>\n<li>De l&#8217;oficina tribut\u00e0ria d&#8217;adscripci\u00f3 del contribuent.<\/li>\n<li>Del lloc per a la pr\u00e0ctica de notificacions.<\/li>\n<li>I del lloc f\u00edsic concret declarat i vinculant per a l&#8217;obligat tributari a l&#8217;efecte de procediments administratius i del control fiscal.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><span style=\"color: #ff0000;\">Quin ha de ser el domicili fiscal de les persones f\u00edsiques ?<\/span><\/strong>:<\/p>\n<ul>\n<li>Ha de coincidir amb el domicili de la seva resid\u00e8ncia habitual.<\/li>\n<li>En el cas que desenvolupin principalment activitats econ\u00f2miques, l&#8217;administraci\u00f3 tribut\u00e0ria podr\u00e0 considerar com a domicili fiscal el lloc on estigui efectivament centralitzada la gesti\u00f3 administrativa i la direcci\u00f3 de les activitats desenvolupades.<\/li>\n<\/ul>\n<p><strong><span style=\"color: #ff0000;\">Quin ha de ser el domicili fiscal de les persones jur\u00eddiques i entitats residents en territori espanyol ?:<\/span><\/strong><\/p>\n<ul>\n<li>Ha de coincidir amb el domicili social sempre que hi estigui efectivament centralitzada la gesti\u00f3 administrativa i la direcci\u00f3 dels seus negocis.<\/li>\n<li>En un altre cas, s&#8217;atendr\u00e0 al lloc en qu\u00e8 es realitzi aquesta gesti\u00f3 o direcci\u00f3. En els sup\u00f2sits en qu\u00e8 no es pugui establir el lloc del domicili fiscal, d&#8217;acord amb els criteris anteriors, prevaldr\u00e0 aquell on radiqui el valor m\u00e9s elevat de l&#8217;immobilitzat.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"color: #ff0000;\">Conclusi\u00f3<\/span><\/strong>: En la nostra opini\u00f3, si la societat trasllada el seu domicili social a un lloc en que tingui efectivament centralitzada la seva administraci\u00f3 i direcci\u00f3, aquest passar\u00e0 a ser tamb\u00e9 el seu domicili fiscal.\u00a0 Cas contrari, el domicili fiscal ser\u00e0 el lloc on radiqui el valor m\u00e9s elevat de l&#8217;immobilitzat i podria no coincidir domicili social i domicili fiscal.<\/p>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_16.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-medium wp-image-2198\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_16-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" \/><\/a><\/p>\n<p><span style=\"color: #0000ff;\"><em><strong>Som assessors jur\u00eddics, mercantils i fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 208 258 o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.<\/strong> <\/em><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>L<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El passat dia 7 d&#8217;octubre es va publicar en el BOE el Real Decreto Ley 15\/2017, del d&#8217;octubre, que dona facilitats als administradors socials per que, si els seus estatuts socials no ho prohibeixen, puguin decidir el trasllat de la seu social sense necessitat de consultar a la Junta General de socis. Aquesta mesura, clarament [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3324,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[21,41,16],"tags":[768,769,770],"class_list":["post-7523","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-camvi-domicili-fiscal","tag-canvi-domicili-social","tag-distincio-fiscal-social"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>&quot; Distinci\u00f3 entre domicili social i domicili fiscal &quot; | RM Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rm-assessors.cat\/en\/distincio-entre-domicili-social-i-domicili-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"&quot; Distinci\u00f3 entre domicili social i domicili fiscal &quot; | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"El passat dia 7 d&#8217;octubre es va publicar en el BOE el Real Decreto Ley 15\/2017, del d&#8217;octubre, que dona facilitats als administradors socials per que, si els seus estatuts socials no ho prohibeixen, puguin decidir el trasllat de la seu social sense necessitat de consultar a la Junta General de socis. 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