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A consultant under the tourist registration regime asks whether they can prove their residence in Angola using means other than a consular certificate. The DGT rules that the methods of proof for establishing habitual residence cannot be limited a priori.
Cuestión planteada ¿Es posible acreditar la residencia fuera del territorio aduanero de la Comunidad por otros medios?
Para beneficiarse del régimen de matrícula turística, la residencia habitual puede acreditarse mediante pasaporte, documento de identidad o cualquier otro medio de prueba admitido en derecho. No cabe limitar a priori los medios para demostrar la residencia fuera del territorio aduanero de la Comunidad. No obstante, la suficiencia de la prueba será apreciada por la autoridad aduanera competente según las circunstancias de cada caso.
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