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V0319-19 15 February 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia habitual

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

A taxpayer asks which Autonomous Community they should tax themselves in after moving from Toledo to Barcelona for work. The DGT explains that residency depends on permanence and centre of interests, and that minimum child tax burdens are apportioned between parents.

The question raised

Question raised - Autonomous Community in which "spouse 2" must pay tax.

The DGT's ruling

Habitual residence is determined by permanence in the Community (habitual residence) or, failing that, by the principal center of interests. The determination of residence is a question of fact that the taxpayer must prove with valid means; registration in the municipal register or the tax domicile is not sufficient. In the event that both parents are entitled to the minimum allowance for descendants, this shall be prorated in equal parts. The family unit for joint taxation includes spouses and minor children, regardless of the job transfer of one of them.

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