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V1526-23 5 June 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia habitual

Habitual residence and the increase in expenditure due to geographic mobility are matters of fact that must be proven

The consultant asks which Autonomous Community constitutes her habitual residence and whether she can apply the increase in expenditure due to geographic mobility as a civil servant. The DGT responds that residence depends on permanence and the center of interests, and that the increase for mobility requires proving that registration as unemployed was prior to the publication of the definitive list of successful candidates.

The question raised

Question raised 1. Autonomous Community of the consultant's habitual residence.

The DGT's ruling

Habitual residence is determined by permanence in the Community (habitual dwelling) or the principal center of interests, being a matter of fact that the taxpayer must prove. For the increase in expenditure due to geographic mobility, the taxpayer must be unemployed and registered with the employment office before the publication of the definitive list of successful candidates in the selective tests. Census registration or tax domicile are not sufficient proof on their own.

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