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V2957-19 24 October 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia habitual

Residency in an Autonomous Community is a factual issue to be proven

A taxpayer asks which Autonomous Community they should tax for IRPF while working in Álava, renting in Burgos and having their family residence in Madrid. The DGT responds that determining residency is a factual matter that the taxpayer must prove to the Administration.

The question raised

Where should it be understood that the taxpayer is a resident for the purposes of Personal Income Tax.

The DGT's ruling

Residency in an Autonomous Community is determined first by permanence (presuming the habitual residence) and, failing that, by the principal center of interests. Mere registration in the municipal register or the transfer of tax domicile are insufficient to prove residency. It is the responsibility of the taxpayer to prove these facts to the Administration through means valid under Law.

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