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V1159-19 28 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia habitual

Residence determined by permanence or centre of interests, not registration

The consultant asks in which Autonomous Community they should pay taxes after moving their residence to Madrid. The DGT responds that residence is determined by criteria of permanence or centre of interests, and that registration or fiscal address alone are not sufficient proof.

The question raised

1.- The Autonomous Community in which a person must be considered a resident in 2018 for the purposes of Personal Income Tax.

The DGT's ruling

Residency in an Autonomous Community is determined primarily by the location where one remains for the greatest number of days, with the presumption that this is where the habitual residence is located. If permanence cannot be determined, the primary center of economic interests shall be considered. Habitual residence requires continuous residence and effective and permanent use. Mere registration in the municipal register or the transfer of tax domicile do not constitute sufficient elements of proof.

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