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V2756-19 ·8 October 2019 ·consulta-vinculante Medium impact
Tax

Proof of residence in a dwelling can be established by any valid means, not solely through census registration

A query was raised regarding which documentation proves cohabitation with an ascendant to apply the tax allowance for ascendants with disabilities. The Directorate General of Taxes (DGT) indicates that residence is a matter of fact that can be proven by any valid means and that census registration (empadronamiento) is not sufficient on its own.

In 6 key points

Lifecycle

2019-10-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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