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The inquirer asks whether municipal census registration is sufficient to prove habitual residence for the purpose of claiming the deduction for investment in a main residence. The Directorate General for Taxes (DGT) responds that census registration does not, in itself, constitute sufficient evidence.
Cuestión planteada Si el estar inscrito en el registro del padrón municipal es documento suficiente para acreditar la residencia habitual, conforme a la legislación vigente.
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