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The inquirer asks whether registering on the municipal roll in a municipality different from their main residence would result in the loss of the tax deduction for investment in a primary residence. The Directorate General for Taxes (DGT) responds that while municipal registration is a relevant factor, it is neither the sole nor the conclusive element for determining residence.
Cuestión planteada Si el hecho de empadronarse en domicilio y municipio distinto a aquel en el que radica la vivienda que constituye la residencia habitual, permite seguir practicando la deducción por inversión en vivienda habitual, Es decir, si el lugar de empadronamiento constituye o no el elemento esencial para establecer el domicilio habitual de una persona.
La determinación de la residencia habitual es una cuestión de hecho y no de derecho. El empadronamiento en un municipio distinto al de la vivienda no priva, por sí solo, del derecho a la deducción por adquisición de vivienda habitual. El contribuyente deberá acreditar suficientemente su residencia habitual mediante medios de prueba admitidos en Derecho ante la Administración Tributaria.
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