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V1262-25 9 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia fiscal

Registration at a new address does not alone prove fiscal residence

The DGT responds that registration alone is not sufficient to prove fiscal residence.

The question raised

Whether the act of registering at another address has tax consequences in the Personal Income Tax return, and, specifically, whether the habitual residence would become the registered address, thereby causing the previous address to be considered a second home for tax purposes.

The DGT's ruling

Simple registration in a municipal census is not considered a sufficient element to prove residence and housing in a locality for Personal Income Tax purposes. The determination of residence is a question of fact that the taxpayer must prove by any means of evidence admitted in Law. The assessment of such evidence is the responsibility of the Administration's verification and inspection bodies.

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