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V2287-20 6 July 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · vivienda habitual

Determining habitual residence is a matter of fact that must be proven

A professional inquires about the status of their habitual residence when renting a property near their workplace for occasional stays. The DGT states that habitual residence is determined by factual circumstances and must be substantiated, meaning it cannot provide a definitive answer to the specific query.

The question raised

From the perspective of Personal Income Tax (IRPF), what would be their habitual residence?

The DGT's ruling

The habitual residence is that in which the taxpayer resides for a continuous period of three years, except in circumstances requiring a change such as a job transfer. Notwithstanding, the determination of which is the habitual residence is a question of fact that must be proven by any means of evidence admitted in law.

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