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V5423-16 ·22 December 2016 ·consulta-vinculante Medium impact
Tax

Foreign residence is not applicable when determining habitual residence in an Autonomous Community

A query was raised regarding which Autonomous Community applies to a cash donation when the donee has resided abroad. The DGT ruled that the five-year period used to determine habitual residence does not include periods of residence abroad.

In 5 key points

Lifecycle

2016-12-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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