Skip to content
V1873-17 ·14 July 2017 ·consulta-vinculante Medium impact
Tax

Municipal register is not the sole factor in determining habitual residence

A query was raised regarding whether the municipal register is the only factor used to determine if a property constitutes a habitual residence. The Directorate-General for Traffic (DGT) ruled that the burden of proof lies with the party making the claim and that the concept is governed by Personal Income Tax (IRPF) regulations.

In 5 key points

How it affects those involved

This ruling clarifies that being registered on the municipal roll is not sufficient on its own to prove habitual residence, requiring taxpayers to provide additional evidence if challenged.

Lifecycle

2017-07-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact