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V3140-21 17 December 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia habitual

Residency in an Autonomous Community is determined by duration of stay and centre of interests, not just by census registration

A query was raised regarding which Autonomous Community should be considered the habitual residence following a job change and relocation between regions. The DGT ruled that residency depends on physical presence or the centre of interests, which must be substantiated by factual evidence.

The question raised

Cuestión planteada Comunidad Autónoma de residencia habitual del consultante en el período impositivo 2021.

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