{"id":11363,"date":"2019-05-15T12:39:32","date_gmt":"2019-05-15T10:39:32","guid":{"rendered":"https:\/\/maluquer-g470gg9hdv.live-website.com\/publicaciones\/que-es-el-domicilio-social-y-el-domicilio-fiscal-de-una-empresa\/"},"modified":"2026-03-13T12:22:33","modified_gmt":"2026-03-13T11:22:33","slug":"domicili-social-i-domicili-fiscal-diferencies-i-consequencies-legals","status":"publish","type":"post","link":"https:\/\/maluquerabogados.com\/ca\/publicaciones\/domicili-social-i-domicili-fiscal-diferencies-i-consequencies-legals\/","title":{"rendered":"Qu\u00e8 \u00e9s el domicili social i el domicili fiscal d\u2019una empresa?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Un any despr\u00e9s de l\u2019entrada en vigor del\u00a0<strong><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2017-11501\" target=\"_blank\" rel=\"noreferrer noopener\">Reial decret llei 15\/2017, de 6 d\u2019octubre<\/a><\/strong>, que va modificar l\u2019article\u00a0<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544&amp;b=392&amp;tn=1&amp;p=20171007#a285\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>285.2 del Reial decret legislatiu 1\/2010, de 2 de juliol<\/strong>,<\/a> pel qual s\u2019aprova el text ref\u00f3s de la\u00a0<strong>Llei de societats de capital<\/strong>, amb l\u2019objectiu d\u2019agilitzar el trasllat de domicili d\u2019una societat acordat pels administradors, val la pena reflexionar sobre les principals conseq\u00fc\u00e8ncies del trasllat de domicili d\u2019una societat.\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-1\" style=\"color:#000e7c\"><strong><strong>Rellev\u00e0ncia del domicili social d\u2019una empresa<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">El domicili social determina, entre d\u2019altres:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>El\u00a0<strong>Registre Mercantil<\/strong>\u00a0en el qual correspon inscriure la societat (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1996-17533&amp;p=20170304&amp;tn=1#a17\" target=\"_blank\" rel=\"noreferrer noopener\">article 17 del Reial decret 1784\/1996, de 19 de juliol<\/a>, pel qual s\u2019aprova el Reglament del Registre Mercantil).<\/li>\n\n\n\n<li>El\u00a0<strong>lloc on s\u2019han de celebrar les juntes de socis<\/strong>\u00a0(article 175 del <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noreferrer noopener\">Reial decret legislatiu 1\/2010, de 2 de juliol<\/a>, pel qual s\u2019aprova el text ref\u00f3s de la Llei de societats de capital).<\/li>\n\n\n\n<li>Els\u00a0<strong>jutjats competents per resoldre les controv\u00e8rsies relatives a la societat<\/strong>\u00a0(<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2000-323&amp;p=20190124&amp;tn=1#a51\" target=\"_blank\" rel=\"noreferrer noopener\">article 51 de la Llei d\u2019enjudiciament civil).<\/a><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">El domicili social ha de constar als\u00a0<strong>estatuts<\/strong>\u00a0i \u00e9s una\u00a0<strong>informaci\u00f3 p\u00fablica<\/strong>\u00a0que qualsevol interessat pot obtenir del Registre Mercantil sol\u00b7licitant una\u00a0<strong>nota simple informativa<\/strong>\u00a0sobre la societat.\u00a0<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized has-custom-border\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2019\/05\/pexels-negativespace-34092-1024x683.jpg\" alt=\"domicili social i domicili fiscal\" class=\"has-border-color has-white-border-color wp-image-12196\" style=\"border-width:26px;width:577px;height:auto\" srcset=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2019\/05\/pexels-negativespace-34092-1024x683.jpg 1024w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2019\/05\/pexels-negativespace-34092-300x200.jpg 300w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2019\/05\/pexels-negativespace-34092-768x512.jpg 768w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2019\/05\/pexels-negativespace-34092-1536x1024.jpg 1536w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2019\/05\/pexels-negativespace-34092-2048x1365.jpg 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-2\" style=\"color:#000e7c\"><strong><strong>Rellev\u00e0ncia del domicili fiscal d\u2019una empresa<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">El domicili fiscal \u00e9s el&nbsp;<strong>lloc de localitzaci\u00f3 de l\u2019obligat tributari<\/strong>&nbsp;en les seves relacions amb l\u2019Administraci\u00f3 tribut\u00e0ria. \u00c9s el&nbsp;<strong>punt de connexi\u00f3 amb l\u2019Administraci\u00f3 tribut\u00e0ria<\/strong>&nbsp;des del punt de vista de la compet\u00e8ncia territorial.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Determina, entre altres aspectes,&nbsp;<strong>la delegaci\u00f3 tribut\u00e0ria a la qual pertany la societat<\/strong>&nbsp;i \u00e9s l\u2019adre\u00e7a de qu\u00e8 disposa Hisenda per&nbsp;<strong>realitzar notificacions i comunicacions<\/strong>, aix\u00ed com el lloc on es duran a terme les&nbsp;<strong>actuacions de comprovaci\u00f3 i investigaci\u00f3<\/strong>&nbsp;per a les seves notificacions i comunicacions amb l\u2019empresa.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-3\" style=\"color:#000e7c\"><strong><strong>Difer\u00e8ncies entre el domicili social i el domicili fiscal d\u2019una societat<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Com a regla general,&nbsp;<strong>el domicili social i el domicili fiscal d\u2019una societat coincideixen<\/strong>, tal com assenyala la mateixa llei fiscal, per\u00f2 poden ser diferents perqu\u00e8&nbsp;<strong>la normativa mercantil i la normativa fiscal no contenen les mateixes definicions<\/strong>.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Des de la\u00a0<strong>perspectiva mercantil<\/strong>, i a l\u2019empara de<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544&amp;p=20150721&amp;tn=1#a9\" target=\"_blank\" rel=\"noreferrer noopener\"> l\u2019article 9 de la\u00a0<strong>Llei de societats de capital<\/strong><\/a>, el domicili social d\u2019una societat estar\u00e0 situat al lloc on es trobi el\u00a0<strong>centre de la seva efectiva administraci\u00f3 i direcci\u00f3<\/strong>, o b\u00e9 on radiqui el\u00a0<strong>seu principal establiment o explotaci\u00f3<\/strong>. Tots dos criteris poden coincidir o no, i es pot optar per qualsevol d\u2019ells quan no existeixi coincid\u00e8ncia.<\/li>\n\n\n\n<li>D\u2019altra banda, en la\u00a0<strong>normativa fiscal<\/strong>, la\u00a0<strong><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-23186&amp;p=20161203&amp;tn=1#a48\" target=\"_blank\" rel=\"noreferrer noopener\">Llei general tribut\u00e0ria<\/a><\/strong>\u00a0estableix que el domicili fiscal d\u2019una persona jur\u00eddica resident a Espanya\u00a0<strong>coincideix amb el seu domicili social<\/strong>, sempre que en aquest s\u2019exerceixi la\u00a0<strong>direcci\u00f3 efectiva de l\u2019empresa<\/strong>, \u00e9s a dir, la\u00a0<strong>gesti\u00f3 administrativa i la direcci\u00f3 dels negocis<\/strong>. Si aquesta direcci\u00f3 efectiva s\u2019exerceix en un lloc diferent del que constitueix el domicili social,\u00a0<strong>preval el criteri de direcci\u00f3 efectiva<\/strong>\u00a0per determinar la localitzaci\u00f3 del domicili fiscal. En defecte dels criteris anteriors, el domicili fiscal se situar\u00e0\u00a0<strong>all\u00e0 on radiqui el major valor de l\u2019immobilitzat de l\u2019entitat<\/strong>, constituint aquest \u00faltim criteri la\u00a0<strong>cl\u00e0usula de tancament del sistema<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Mentre que, des del punt de vista mercantil, el domicili social d\u2019una companyia pot situar-se al lloc on es trobi el\u00a0<strong>centre de la seva efectiva administraci\u00f3 i direcci\u00f3<\/strong>, o b\u00e9 on radiqui el\u00a0<strong>seu principal establiment o explotaci\u00f3<\/strong>, des del punt de vista fiscal\u00a0<strong>no es concedeixen opcions al contribuent<\/strong>: El domicili fiscal dels subjectes passius de l\u2019<strong>Impost sobre societats<\/strong>\u00a0coincideix amb el seu domicili social\u00a0<strong>nom\u00e9s si en aquest domicili es troba la gesti\u00f3 administrativa i la direcci\u00f3 efectiva de l\u2019empresa<\/strong>. En cas contrari, el domicili fiscal estar\u00e0 situat\u00a0<strong>al lloc on s\u2019ubiqui la gesti\u00f3 administrativa i la direcci\u00f3 dels negocis<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Per aquest motiu,\u00a0el trasllat del domicili social d\u2019una societat no comporta autom\u00e0ticament el canvi de domicili fiscal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La distinci\u00f3 entre domicili social i domicili fiscal, i l\u2019autonomia de tots dos conceptes, tamb\u00e9 ha estat posada de manifest pel\u00a0Tribunal Suprem, que ha afirmat clarament que\u00a0el domicili fiscal \u00e9s un concepte aut\u00f2nom respecte del domicili social\u00a0(T<a href=\"http:\/\/www.poderjudicial.es\/search\/contenidos.action?action=contentpdf&amp;databasematch=TS&amp;reference=5141655&amp;links=domicilio%20fiscal&amp;optimize=20100325&amp;publicinterface=true\" target=\"_blank\" rel=\"noreferrer noopener\">TS, Sala de lo Contencioso-Administrativo, Secci\u00f3n 2\u00aa, Sentencia\u00a0 de 4 de febrero de 2010<\/a>).<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized has-custom-border\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"680\" src=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2019\/05\/pexels-paul-loh-65233-233698-1024x680.jpg\" alt=\"domicili social i domicili fiscal\" class=\"has-border-color has-white-border-color wp-image-12197\" style=\"border-width:30px;aspect-ratio:1.5049128012764885;width:584px;height:auto\" srcset=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2019\/05\/pexels-paul-loh-65233-233698-1024x680.jpg 1024w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2019\/05\/pexels-paul-loh-65233-233698-300x199.jpg 300w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2019\/05\/pexels-paul-loh-65233-233698-768x510.jpg 768w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2019\/05\/pexels-paul-loh-65233-233698-1536x1021.jpg 1536w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2019\/05\/pexels-paul-loh-65233-233698-2048x1361.jpg 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-4\" style=\"color:#000e7c\"><strong><strong>Coincid\u00e8ncia i discordan\u00e7a entre el domicili social i el domicili fiscal<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En ser\u00a0<strong>\u201cdomicili fiscal\u201d i \u201cdomicili social\u201d conceptes aut\u00f2noms<\/strong>, es poden donar m\u00faltiples sup\u00f2sits.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">a) Discordan\u00e7a entre el domicili social registral i el domicili social real<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Com hem vist anteriorment, el domicili social d\u2019una companyia ha de situar-se al lloc on es trobi el\u00a0<strong>centre de la seva efectiva administraci\u00f3 i direcci\u00f3<\/strong>, o b\u00e9 on radiqui el\u00a0<strong>seu principal establiment o explotaci\u00f3<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En el cas que el domicili social no estigui situat en cap dels llocs indicats per la normativa, existir\u00e0 una&nbsp;<strong>discordan\u00e7a entre el domicili que figura al registre i el domicili social real o efectiu<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aquesta discordan\u00e7a&nbsp;<strong>haur\u00e0 de ser eliminada com m\u00e9s aviat millor pels administradors<\/strong>, sota pena d\u2019una possible responsabilitat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En qualsevol cas, mentre existeixi aquesta discordan\u00e7a entre el domicili registral i el domicili social real,\u00a0<strong>els tercers podran considerar com a domicili de la societat qualsevol d\u2019ells<\/strong>, a l\u2019empara del que estableix <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544&amp;p=20150721&amp;tn=1#a9\" target=\"_blank\" rel=\"noreferrer noopener\">l\u2019article 10 de la Llei de societats de capital.<\/a>\u00a0<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">b) Concordan\u00e7a entre el domicili fiscal i social, per\u00f2 discordan\u00e7a amb el domicili fiscal \u201creal\u201d o efectiu<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Si el domicili fiscal, malgrat coincidir amb el domicili social,\u00a0<strong>no es correspon amb el lloc on est\u00e0 efectivament centralitzada la gesti\u00f3 administrativa i la direcci\u00f3 dels negocis<\/strong>\u00a0d\u2019una societat (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-23186&amp;p=20161203&amp;tn=1#a48\" target=\"_blank\" rel=\"noreferrer noopener\">art. 48 de la Llei general tribut\u00e0ria<\/a>),\u00a0<strong>l\u2019Administraci\u00f3 tribut\u00e0ria podr\u00e0 comprovar i rectificar el domicili fiscal comunicat<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cal recordar que el\u00a0<strong>Tribunal Suprem<\/strong>\u00a0tamb\u00e9 interpreta que el domicili fiscal ha de coincidir\u00a0<strong>sempre amb la seu de la gesti\u00f3 administrativa i amb la direcci\u00f3 efectiva dels negocis de l\u2019empresa<\/strong>, de manera <strong>cumulativa<\/strong>, i no nom\u00e9s amb una de les dues activitats.\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-5\" style=\"color:#000e7c\"><strong><strong>El domicili fiscal \u201creal\u201d o efectiu en la jurisprud\u00e8ncia<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Els criteris que utilitza el legislador per identificar el\u00a0<strong>domicili fiscal real d\u2019una persona jur\u00eddica<\/strong>\u00a0es basen en\u00a0<strong>conceptes jur\u00eddics indeterminats<\/strong>, ja que ni la\u00a0<strong>Llei general tribut\u00e0ria<\/strong>, ni la\u00a0<strong>Llei de l\u2019impost sobre societats<\/strong>, ni les lleis que determinen la compet\u00e8ncia de les comunitats aut\u00f2nomes en mat\u00e8ria d\u2019impostos estableixen\u00a0<strong>normes o criteris concrets<\/strong>per identificar el lloc on es troba efectivament centralitzada la\u00a0<strong>gesti\u00f3 administrativa i la direcci\u00f3 dels negocis<\/strong>\u00a0d\u2019una societat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Davant d\u2019aquesta situaci\u00f3, el\u00a0<strong>Tribunal Suprem<\/strong>\u00a0adverteix que cal procedir\u00a0<strong>sempre amb una an\u00e0lisi del cas concret<\/strong>, utilitzant com a guia un conjunt de\u00a0<strong>criteris interpretatius<\/strong>\u00a0(per exemple, el domicili dels administradors i directius, el lloc de contractaci\u00f3, etc.), que seran valorats tenint especialment en compte\u00a0<strong>l\u2019activitat que desenvolupa la societat<\/strong>, per determinar finalment el lloc de la\u00a0<strong>gesti\u00f3 administrativa i direcci\u00f3 dels negocis<\/strong>\u00a0(<a href=\"http:\/\/www.poderjudicial.es\/search\/contenidos.action?action=contentpdf&amp;databasematch=TS&amp;reference=8109878&amp;links=contratacion%20administradores&amp;optimize=20170728&amp;publicinterface=true\" target=\"_blank\" rel=\"noreferrer noopener\">STS, de 13 de juliol de 2017<\/a>).\u00a0<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized has-custom-border\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2019\/05\/pexels-proxyclick-2451646-1024x683.jpg\" alt=\"domicili social i domicili fiscal\" class=\"has-border-color has-white-border-color wp-image-12198\" style=\"border-width:27px;aspect-ratio:1.4992888417882142;width:609px;height:auto\" srcset=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2019\/05\/pexels-proxyclick-2451646-1024x683.jpg 1024w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2019\/05\/pexels-proxyclick-2451646-300x200.jpg 300w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2019\/05\/pexels-proxyclick-2451646-768x512.jpg 768w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2019\/05\/pexels-proxyclick-2451646-1536x1024.jpg 1536w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2019\/05\/pexels-proxyclick-2451646-2048x1365.jpg 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-6\" style=\"color:#000e7c\"><strong><strong>Conclusions sobre el domicili social i el domicili fiscal<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">De l\u2019an\u00e0lisi anterior podem extreure les seg\u00fcents conclusions:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A)<\/strong>\u00a0<strong>\u201cDomicili social\u201d i \u201cdomicili fiscal\u201d d\u2019una societat s\u00f3n conceptes aut\u00f2noms<\/strong>, continguts en normatives diferents.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B)<\/strong>\u00a0Mentre que el domicili social pot situar-se en un dels llocs previstos per la\u00a0<strong>normativa mercantil<\/strong>\u00a0(<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544&amp;p=20150721&amp;tn=1#a9\" target=\"_blank\" rel=\"noreferrer noopener\">article 9 LSC<\/a>), a elecci\u00f3 de la societat, el domicili fiscal\u00a0<strong>ha de situar-se sempre al lloc on estigui efectivament centralitzada la gesti\u00f3 administrativa i la direcci\u00f3 dels negocis<\/strong>\u00a0<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-23186&amp;p=20161203&amp;tn=1#a48\" target=\"_blank\" rel=\"noreferrer noopener\">(article 48 LGT).<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>C)<\/strong>\u00a0<strong>\u201cGesti\u00f3 administrativa i direcci\u00f3 dels negocis\u201d s\u00f3n conceptes jur\u00eddics indeterminats<\/strong>. Per tant, per determinar el lloc on es troba el domicili fiscal efectiu d\u2019una empresa, caldr\u00e0\u00a0<strong>analitzar cada cas concret<\/strong>, utilitzant diferents criteris interpretatius valorats conjuntament i tenint en compte l\u2019activitat de la societat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Finalment, pel que fa a les conseq\u00fc\u00e8ncies de la possible discordan\u00e7a entre el domicili social i el domicili fiscal declarat:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">1. Des de la perspectiva mercantil<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">En cas que existeixi una discordan\u00e7a entre el domicili social real i efectiu d\u2019una societat i el seu domicili registral, els administradors estan obligats a adoptar les mesures necess\u00e0ries i oportunes per fer desapar\u00e8ixer aquesta discordan\u00e7a. Mentrestant, els tercers, a l\u2019empara del que estableix<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544&amp;p=20150721&amp;tn=1#a9\" target=\"_blank\" rel=\"noreferrer noopener\"> l\u2019article 10 de la Llei de societats de capital<\/a>, podran considerar com a domicili de la societat qualsevol d\u2019ells (el registral o l\u2019efectiu).<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">2. Des de l\u2019\u00f2ptica fiscal<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">El simple canvi de domicili fiscal d\u2019una societat, fins i tot per fer-lo coincidir amb el domicili social (registral per\u00f2 no efectiu), sense que vagi acompanyat d\u2019un canvi real i efectiu del lloc on es duu a terme la gesti\u00f3 administrativa i la direcci\u00f3 dels negocis de la societat, podria comportar que l\u2019Ag\u00e8ncia Tribut\u00e0ria proced\u00eds a rectificar el domicili fiscal declarat, a l\u2019empara del que estableix<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-23186&amp;p=20161203&amp;tn=1#a48\" target=\"_blank\" rel=\"noreferrer noopener\"> l\u2019article 48.4 de la Llei general tribut\u00e0ria.<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pel que fa a les conseq\u00fc\u00e8ncies d\u2019aquesta rectificaci\u00f3, entenem que podria plantejar-se per part de l\u2019Ag\u00e8ncia Tribut\u00e0ria l\u2019eventual comissi\u00f3 d\u2019una infracci\u00f3 greu per haver declarat incorrectament el domicili fiscal, sancionada amb una multa pecuni\u00e0ria fixa de\u00a0<strong>250,00 \u20ac<\/strong>. A m\u00e9s, en deixar d\u2019aplicar-se les normes fiscals d\u2019una Comunitat Aut\u00f2noma en virtut del trasllat del domicili fiscal a una altra Comunitat, podrien derivar-se quotes impagades, rec\u00e0rrecs i sancions en relaci\u00f3 amb els impostos cedits a les Comunitats Aut\u00f2nomes (b\u00e0sicament l\u2019Impost sobre transmissions patrimonials i actes jur\u00eddics documentats).<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-cd11b373-e0f6-4d6f-859b-241bab9e4cba\" href=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2019\/05\/CAT_QUE-ES-EL-DOMICILI-SOCIAL-I-EL-DOMICILI-FISCAL-DUNA-EMPRESA.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Descarrega PDF<\/a><a href=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2019\/05\/CAT_QUE-ES-EL-DOMICILI-SOCIAL-I-EL-DOMICILI-FISCAL-DUNA-EMPRESA.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-cd11b373-e0f6-4d6f-859b-241bab9e4cba\">PDF<\/a><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/maluquerabogados.com\/ca\/contacte\/\" target=\"_blank\" rel=\" noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"163\" src=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/definitiu-1024x163.png\" alt=\"domicili social i domicili fiscal\" class=\"wp-image-11456\" srcset=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/definitiu-1024x163.png 1024w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/definitiu-300x48.png 300w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/definitiu-768x123.png 768w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/definitiu-1536x245.png 1536w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/definitiu.png 1880w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un any despr\u00e9s de l\u2019entrada en vigor del\u00a0Reial decret llei 15\/2017, de 6 d\u2019octubre, que va modificar l\u2019article\u00a0285.2 del Reial decret legislatiu 1\/2010, de 2 de juliol, pel qual s\u2019aprova el text ref\u00f3s de la\u00a0Llei de societats de capital, amb l\u2019objectiu d\u2019agilitzar el trasllat de domicili d\u2019una societat acordat pels administradors, val la pena reflexionar [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":12202,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1074],"tags":[1534,1529,1535,1536,1530,1531,1532,1533,1537,1538],"class_list":["post-11363","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dret-de-societats","tag-diferencia-domicili-social-i-fiscal","tag-diferencia-domicilio-social-y-fiscal","tag-domicili-fiscal","tag-domicili-social","tag-domicilio-fiscal","tag-domicilio-social","tag-ley-de-sociedades-de-capital","tag-ley-general-tributaria","tag-llei-de-societats-de-capital","tag-llei-general-tributaria"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Domicili social i domicili fiscal: difer\u00e8ncies i conseq\u00fc\u00e8ncies legals | Maluquer 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