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V1620-24 3 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · domicilio fiscal

Tax residence is the habitual place of residence and its determination is a matter of fact

A taxpayer inquired about their tax residence after spending five days in Toledo and two in Madrid. The Directorate General for Taxes (DGT) responded that tax residence is defined by the habitual place of residence and that determining which Autonomous Community a person resides in is a matter of fact that must be proven.

The question raised

Tax residence and habitual residence for the purposes of Personal Income Tax.

The DGT's ruling

The tax residence of natural persons is the place where they have their habitual residence. The determination of habitual residence in an Autonomous Community is governed by the number of days of stay or, failing that, by the principal center of interests. Mere registration in the municipal register or the transfer of tax residence are not sufficient elements on their own to prove residence or habitual residence.

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