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V2896-14 29 October 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · matrícula turística

Various means of proof may be used to establish habitual residence outside the Community

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.

The question raised

Is it possible to prove residence outside the customs territory of the Community by other means?

The DGT's ruling

To benefit from the tourist registration regime, habitual residence may be proven by passport, identity document, or any other means of proof admitted in law. It is not possible to limit a priori the means to demonstrate residence outside the customs territory of the Community. However, the sufficiency of the evidence shall be assessed by the competent customs authority according to the circumstances of each case.

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