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V1526-23 ·5 June 2023 ·consulta-vinculante Medium impact
Tax

Habitual residence and the increase in expenditure due to geographic mobility are matters of fact that must be proven

The consultant asks which Autonomous Community constitutes her habitual residence and whether she can apply the increase in expenditure due to geographic mobility as a civil servant. The DGT responds that residence depends on permanence and the center of interests, and that the increase for mobility requires proving that registration as unemployed was prior to the publication of the definitive list of successful candidates.

In 6 key points

Lifecycle

2023-06-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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