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V1780-14 8 July 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia autonómica

Regional tax residency determined by days of stay; mobility allowances not eligible for reduction

A worker sought clarification on which Autonomous Community she should be considered a resident of after moving from the Valencian Community to Barcelona for geographical mobility. The DGT has ruled that residency is determined by where she spends the majority of the year and that mobility allowances received do not qualify for the 40% reduction for irregularity.

The question raised

Question raised 1. For the purposes of filing the Personal Income Tax return for the 2013 tax period, it is requested to determine the Autonomous Community in which the taxpayer must be considered a resident.

The DGT's ruling

Regional residence is determined by the location where a greater number of days of the tax period are spent, considering the habitual residence as an indication. Compensation for geographic mobility constitutes income from employment. The 40% reduction for irregular income does not apply if the amounts are attributed to more than one tax period, as occurs with monthly payments.

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