Breakdown of El contribuyente puede modificar el domicilio fiscal.
Questions & Answers about El contribuyente puede modificar el domicilio fiscal.
In Spanish, it is very common to use the definite article with a noun when talking about a person or category in a general, formal, or legal way.
So El contribuyente means something like the taxpayer in the sense of the taxpayer as a legal person/category, not necessarily one specific named person in everyday conversation.
This is especially common in administrative, legal, and official Spanish.