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V2035-24 23 September 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia habitual

Autonomous Community of residence determined by duration of stay or principal centre of interests

A taxpayer residing in Guadalajara who works in Madrid asks which Autonomous Community they must declare for Personal Income Tax (IRPF). The DGT explains that residence is determined by the number of days spent in the area or, failing that, by the principal centre of interests.

The question raised

Question raised regarding the Autonomous Community of taxation that must be indicated in the Personal Income Tax return.

The DGT's ruling

Residency in an Autonomous Community is established primarily by the location where one remains for the greatest number of days during the tax period, with the presumption that this is where the habitual residence is located. If permanence cannot be determined, the individual is considered a resident where their main center of interests is located, which is where they obtain the majority of their tax base. Ultimately, the place of their last declared residence shall apply.

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