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V2194-18 ·24 July 2018 ·consulta-vinculante Medium impact
Tax

Temporary absences count when determining residence in Ceuta

The consultant asks whether temporary absences, such as holidays or weekends, count when determining residence in Ceuta under the LIRPF. The DGT clarifies that such temporary absences are taken into account when assessing residence.

In 6 key points

Lifecycle

2018-07-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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