domicilios

Domicilios is the plural form of domicilio, a term used in civil law and public administration to denote the place where a person or organization is legally considered to have their home for purposes of jurisdiction, taxation, and formal notifications. It can also refer to the actual address used for correspondence.

While commonly understood as “address” or “home,” domicilio has a distinct legal dimension from residencia or habitual residence. A person may live at one address but have a different domicilio, reflecting their center of life and their intention to remain there for legal purposes. For companies, the domicilio is typically the registered office or principal place of business. Domicilio fiscal refers to the tax domicile used to determine tax obligations and administration.

Types commonly recognized include domicilio personal (for individuals), domicilio fiscal (tax domicile), and domicilio procesal (the jurisdictional domicile used in legal proceedings). Some jurisdictions also recognize modern variants such as electronic or digital domiciles in limited contexts.

Establishing or changing domicilio generally involves demonstrating intent to reside there and establishing ties to the community or jurisdiction. This can be evidenced by registering at an address with civil registries, obtaining a lease or deed, registering for tax or electoral purposes, or notifying relevant authorities. Changes are typically formalized in official records and can affect various processes and rights, such as taxation, civil procedures, and eligibility for benefits.

Because rules governing domicilio vary by country, the exact definition and procedures differ across jurisdictions. In general, the concept remains central to determinations of jurisdiction, legal duties, and administrative procedures for individuals and organizations.