Skip to content
Back to index
V1088-18 26 April 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia habitual

Regulations do not define temporary absences for determining residence in an Autonomous Community

A query was made regarding what constitutes a temporary absence for the purpose of proving habitual residence in an Autonomous Community. The Directorate-General for Traffic (DGT) responds that the law does not contain a definition of this concept.

The question raised

Criteria or definition of what is considered a temporary absence for the purpose of accrediting habitual residence.

The DGT's ruling

Personal Income Tax regulations do not define "temporary absences." The determination of habitual residence in an Autonomous Community is a question of fact that the taxpayer must prove through any valid means of evidence, with its assessment remaining at the discretion of the Tax Administration.

Book your free first meeting