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V2957-19 ·24 October 2019 ·consulta-vinculante Medium impact
Tax

Residency in an Autonomous Community is a factual issue to be proven

A taxpayer asks which Autonomous Community they should tax for IRPF while working in Álava, renting in Burgos and having their family residence in Madrid. The DGT responds that determining residency is a factual matter that the taxpayer must prove to the Administration.

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2019-10-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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