The regional regulations require persons obliged to present the income tax return to notify changes of residence
Did you know that if you move you have the obligation to notify your change of address to the Treasury? It is a very simple procedure, but ignoring it is considered a minor infraction and has a price; 200 euros.
This is established in articles 47 and 203 of the General Tax Law. And, although the text says that the change of residence must be done “by means of an express declaration to that effect”, in practice it is enough to update the data in the section dedicated to our identification of the income statement, so it does not even do needs to be done immediately after move-in.
But if we prefer to expressly record the change, we can also do so; physically through model 036 or from the virtual office of the Provincial Treasury Department, BizkaiaBai. In it, after identifying ourselves through the Bak or BakQ certificates, we will select the ‘Identification data’ option from its main menu and click on the ‘Request for change of fiscal domicile’ section.
If we are self-employed and the transfer is accompanied by a change in our professional activity, it is mandatory to submit form 036 so that all our data is updated both in personal income tax and in the Tax on Economic Activities.