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V0485-24 ·3 April 2024 ·consulta-vinculante Medium impact
Tax

Tax domicile of individuals is their habitual residence unless engaged in a primary economic activity

A Civil Guard officer based in Colombia asks where he should establish his tax domicile and which Autonomous Community he belongs to for deductions. The DGT explains that tax domicile is habitual residence, and the determination of the Autonomous Community is a factual issue that must be proven.

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2024-04-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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