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V0840-21 ·9 April 2021 ·consulta-vinculante Medium impact
Tax

Residency determined by physical presence or centre of interests

A professional with residence in Murcia and activity in Mallorca asks which community to declare and which expenses are deductible. The DGT states that residency depends on physical presence or centre of interests, and housing expenses are not deductible if not linked to the activity.

In 6 key points

Lifecycle

2021-04-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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