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A taxpayer has requested clarification on which tax administration to file their Personal Income Tax (IRPF) with and whether they can claim the main residence deduction in Bilbao, given that they work there from Monday to Friday but live in Santander on weekends. The Directorate General for Taxes (DGT) explains that habitual residence in the Basque Country is determined by applying successive rules, the first of which is the number of days spent in the territory.
Cuestión planteada Determinar ante qué Administración debe presentar la consultante su declaración del Impuesto sobre la Renta de las Personas Físicas del ejercicio 2014 y determinar la posibilidad de aplicar la deducción por inversión en vivienda habitual por la vivienda situada en Bilbao.
Para determinar la residencia habitual en el País Vasco según el Concierto Económico, se aplican reglas sucesivas. La primera regla establece que se considera residente quien permanezca en dicho territorio un mayor número de días del periodo impositivo. Para este cómputo de permanencia deben computarse las ausencias temporales. Si la contribuyente cumple este requisito de permanencia, la autoridad competente será la del País Vasco para valorar el derecho a la deducción por inversión en vivienda habitual.
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