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The inquirer asks how to communicate and prove a change of habitual residence to the Administration. The DGT indicates that the change is not effective against the Administration until the duty to communicate has been fulfilled.
Cuestión planteada Comunicación de cambio de domicilio fiscal. Formas de acreditar ante la Administración dicho cambio.
Los obligados tributarios deben comunicar su domicilio fiscal y su cambio en la forma y términos reglamentarios. El cambio de domicilio no produce efectos frente a la Administración hasta que se realice dicha comunicación. Para personas físicas que no ejercen actividades económicas o no tienen rendimientos sujetos a retención, se utiliza el modelo 030, cuyas instrucciones especifican la documentación complementaria necesaria.
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