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V0886-25 23 May 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia habitual

Residence determined by duration of stay or centre of interests

A taxpayer asks which autonomous community applies as their habitual residence after moving from Valencia to Madrid for work. The DGT states that residence depends on duration of stay or centre of interests, and that registration alone is not sufficient proof.

The question raised

1.- Autonomous Community of habitual residence for the purposes of the 2024 Income Tax return.

The DGT's ruling

Habitual residence in an Autonomous Community is determined primarily by the location where a greater number of days are spent during the tax period, with the presumption that this is where the habitual residence is located. If permanence cannot be determined, the residence where the principal center of interests is located shall be considered. Registration in the municipal register or the change of tax domicile are not, in themselves, sufficient elements to prove residence or habitual residence.

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