The domicilio fiscal is the official address you give the tax office as a freelancer: where you receive notifications and where your administrative activity is based. It can be your home, and it's declared in the alta censal (modelo 036/037).
The domicilio fiscal is the address the tax office considers your official base as a freelancer. It's where you receive notifications from the tax office and the reference point for your administrative activity. You declare it in the alta censal.
It can be your own home: a great many freelancers have their domicilio fiscal at their residence. If you work from home, you might also deduct a proportional share of some expenses (utilities, rent) under the rules in force.
Using your home as your domicilio fiscal is normal and perfectly fine. Just remember to keep it updated if you move: that's where the tax office writes to you, and it's best not to miss a notification.
Yes. Most freelancers who work from home have their domicilio fiscal there. Working from home can also let you deduct a proportional share of certain expenses, such as utilities, under the rules in force.
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