Definition of limit of a function $f(x)$ at point $0$ is
$$\exists L:\left( {\forall \varepsilon > 0,\exists \delta > 0:\left( {\forall x,0 < \left| {x} \right| < \delta \to \left| {f(x) - L} \right| < \varepsilon } \right)} \right)$$
Now, if we rewrite the definition
$$\exists L:\left( {\forall \varepsilon > 0,\exists \delta > 0:\left( {\forall x,0 < \left| {(x+a)-a} \right| < \delta \to \left| {f((x+a)-a) - L} \right| < \varepsilon } \right)} \right)$$
and set $y=x+a$, we will get
$$\exists L:\left( {\forall \varepsilon > 0,\exists \delta > 0:\left( {\forall y,0 < \left| {y-a} \right| < \delta \to \left| {f(y-a) - L} \right| < \varepsilon } \right)} \right)$$
and hence
$$\lim_{x \to 0} f(x) =\lim_{y \to a} f(y-a)$$