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V0886-25 ·23 May 2025 ·consulta-vinculante Medium impact
Tax

Residence determined by duration of stay or centre of interests

A taxpayer asks which autonomous community applies as their habitual residence after moving from Valencia to Madrid for work. The DGT states that residence depends on duration of stay or centre of interests, and that registration alone is not sufficient proof.

In 6 key points

Lifecycle

2025-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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