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A taxpayer has enquired whether they can maintain their tax residence at the location where they carry out their economic activity after changing their habitual residence. The DGT explains that while habitual residence is the general rule, an exception exists for those primarily engaged in economic activities.
Cuestión planteada Domicilio fiscal de las personas físicas cuando desarrolla una actividad económica en un domicilio distinto al de residencia.
Para las personas físicas, el domicilio fiscal es su residencia habitual. No obstante, si desarrollan principalmente actividades económicas, la Administración puede considerar como domicilio fiscal el lugar donde esté centralizada la gestión administrativa y la dirección de las actividades. Se considera que desarrollan principalmente actividades económicas cuando más de la mitad de la base imponible general del IRPF del año anterior proceda de rendimientos netos de actividades económicas, o si se cumple este porcentaje en cualquiera de los tres años anteriores.
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