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A taxpayer inquires which Autonomous Community they should declare their residency in after a period of being registered in another city for medical reasons, and whether they retain the deduction for their habitual residence. The DGT indicates that residency is determined by permanence or centre of interests, and that the habitual residence is not lost due to temporary absences.
Cuestión planteada A efectos de la presentación de la declaración del Impuesto sobre la Renta de las Personas Físicas del período impositivo 2015, se pregunta cuál es la Comunidad Autónoma en la que debe considerarse residente. Se pregunta además si puede continuar aplicando la deducción por adquisición de vivienda habitual.
La residencia en una Comunidad Autónoma se determina por la permanencia (mayor número de días) o, en su defecto, por el principal centro de intereses. La condición de vivienda habitual requiere residencia continuada y utilización efectiva, sin que las ausencias temporales alteren esta circunstancia. No obstante, tanto la residencia como la condición de vivienda habitual son cuestiones de hecho que el contribuyente debe probar ante la Administración.
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