MEDIUM
FISCAL

Residence determined by duration of stay or centre of interests

V0886-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0886-25
Published
23 May 2025

Summary

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.
PDF on boe.es

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