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V0319-19 ·15 February 2019 ·consulta-vinculante Medium impact
Tax

Residency in an Autonomous Community is a factual issue to be proven by valid means

A taxpayer asks which Autonomous Community they should tax themselves in after moving from Toledo to Barcelona for work. The DGT explains that residency depends on permanence and centre of interests, and that minimum child tax burdens are apportioned between parents.

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2019-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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