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V1886-18 ·27 June 2018 ·consulta-vinculante Medium impact
Tax

Residence habitual in an autonomous community is a factual issue to be proven by the taxpayer

A taxpayer asks which autonomous community they should tax themselves in after moving their residence from Barcelona to Madrid while retaining property in Barcelona. The DGT states that residence is a factual matter that must be proven and that a move will not be valid if the primary objective is to reduce tax liability.

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2018-06-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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