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V2318-17 ·14 September 2017 ·consulta-vinculante Medium impact
Tax

The accreditation of the habitual residence is a matter of fact that must be proven before the Autonomous Community

A query is made regarding the means of proof to accredit habitual residence. The DGT indicates that the concept of habitual residence is governed by the IRPF Regulations and that the proof of permanence is a matter of fact.

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2017-09-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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