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V0380-21 25 February 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · domicilio fiscal

Tax residence for individuals is their habitual residence, unless primary economic activities are carried out elsewhere

A worker who rented a property in Granada for professional reasons inquired whether they could maintain their tax residence in Madrid. The DGT ruled that tax residence is determined by habitual residence, unless the individual's primary economic activities are conducted in a different location.

The question raised

Question raised: Whether it is possible to have one's tax residence in Madrid.

The DGT's ruling

The tax residence of natural persons is the place of their habitual residence, unless they primarily carry out economic activities. The determination of habitual residence is a question of fact that must be proven by valid means. Registration in the municipal register or a change of tax residence are not sufficient in themselves to prove residence.

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