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V0778-21 ·31 March 2021 ·consulta-vinculante Medium impact
Tax

Notoriety certificates do not alone establish habitual residence for Inheritance Tax purposes

A query was raised regarding whether a certificate of notoriety (acta de notoriedad) constitutes valid evidence to prove habitual residence in a property. The Directorate General for Taxes (DGT) ruled that proving permanent residence is a matter of fact and the burden of proof lies with the party making the claim.

In 5 key points

How it affects those involved

Taxpayers seeking to claim exemptions or benefits related to habitual residence for Inheritance Tax must provide substantive evidence beyond a mere notoriety certificate.

Lifecycle

2021-03-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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