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V2077-25 ·5 November 2025 ·consulta-vinculante Medium impact
Tax

Birth of a child or need for home office does not guarantee habitual residence status before three years

A taxpayer asks whether the birth of a child and the need for space to work from home allow their residence to be considered habitual before three years of residence. The DGT responds that these circumstances are not included in the regulations and do not necessarily require a change of domicile.

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Lifecycle

2025-11-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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