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V2756-19 8 October 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por ascendientes

Proof of residence in a dwelling can be established by any valid means, not solely through census registration

A query was raised regarding which documentation proves cohabitation with an ascendant to apply the tax allowance for ascendants with disabilities. The Directorate General of Taxes (DGT) indicates that residence is a matter of fact that can be proven by any valid means and that census registration (empadronamiento) is not sufficient on its own.

The question raised

Documentation that must be presented to prove cohabitation with one's mother in the same domicile, in order to apply the minimum for ascendants with disabilities through the latter.

The DGT's ruling

Residency in a dwelling is a matter of fact, the proof of which is established by any means of evidence valid under the law. Mere registration in a municipal census is not considered a sufficient element on its own to prove residency and dwelling in a locality for Personal Income Tax purposes. The assessment of such evidence is the responsibility of the AEAT inspection management bodies.

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