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New guides on the latest Spanish tax and immigration developments.
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A person moving from Seville to Madrid for employment asks which Autonomous Community they reside in for the 2025 income tax. The DGT responds that determining residency is a factual matter that the taxpayer must prove with valid evidence.
Cuestión planteada Solicita conocer en qué comunidad autónoma es residente a efectos del Impuesto sobre la Renta de las Personas Físicas para el período impositivo 2025.
La residencia habitual en una Comunidad Autónoma se determina, en primer lugar, por el lugar donde se permanezca un mayor número de días del período impositivo, presumiéndose que es donde radica la vivienda habitual. Si no es posible determinar la permanencia, se atenderá al principal centro de intereses. En defecto de ambos, se considerará la última residencia declarada. La acreditación de estos hechos debe realizarse mediante medios de prueba válidos, no siendo el empadronamiento ni el traslado del domicilio fiscal elementos suficientes por sí solos.
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