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The applicant asks whether a hotel room can be considered a tax residence after residing there for more than 183 days for work purposes. The DGT responds that tax residence is the place of habitual residence and that its determination is a matter of fact that must be proven.
Cuestión planteada 1.- Posibilidad de considerar dicho lugar domicilio fiscal a los efectos del artículo 48 de la Ley General Tributaria.
El domicilio fiscal de las personas físicas es el lugar donde tengan su residencia habitual, salvo que desarrollen principalmente actividades económicas. La determinación de la residencia habitual es una cuestión de hecho que el contribuyente debe probar mediante medios válidos en Derecho. El simple empadronamiento o el traslado del domicilio fiscal no son elementos suficientes por sí mismos para acreditar la residencia o la vivienda habitual.
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