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V0107-21 28 January 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia habitual

Residency in an Autonomous Community is determined by probable facts rather than just census registration

A civil servant inquires about their habitual residence in an Autonomous Community because their partner lives in a different region. The DGT rules that residency depends on permanence and the centre of interests, and that census registration (empadronamiento) is not sufficient proof on its own.

The question raised

To determine in which Autonomous Community the habitual residence is located.

The DGT's ruling

Habitual residence in an Autonomous Community is determined first by the location where one spends the most days, with the presumption that this is where the habitual residence is located. If this cannot be determined, the criterion of the main center of interests is applied based on the majority of the tax base. Finally, if the previous criteria are not met, the last declared residence is considered. Registration in the municipal register or the tax domicile are not sufficient in themselves to prove residence.

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