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A taxpayer asks whether they can maintain the deduction for investment in their main residence in Fuenlabrada if they register at a different address in Madrid to obtain a parking permit. The DGT rules that census registration is not the sole factor in determining a person's main residence.
Question posed: Whether the fact of being registered at a domicile different from that in which the dwelling constituting the habitual residence is located allows for the continued application of the deduction for the acquisition of the habitual residence. That is, whether the place of registration constitutes or does not constitute the essential element for establishing a person's habitual domicile.
The determination of habitual residence is a question of fact and municipal registration is neither a sole nor a conclusive element. The fact of being registered in a municipality different from that of the habitual residence does not, in itself, deprive one of the right to the deduction for investment in the habitual residence. The taxpayer must prove their habitual residence through means of evidence admitted under Law before the Administration.
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