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V3226-20 28 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia habitual

Habitual residence in Ceuta for the deduction on income earned there is a matter of fact

A civil servant stationed in Ceuta but working in Madrid asks whether they are entitled to the deduction for income earned in Ceuta. The DGT states that determining habitual residence in said city is a matter of fact that the taxpayer must prove.

The question raised

Whether they have the right to tax their income according to the place where they hold their position as a civil servant (Ceuta).

The DGT's ruling

To apply the deduction for income obtained in Ceuta or Melilla, it is necessary to have habitual and effective residence in said territories. The determination of such residence is carried out following the order of: permanence in the territory (presumed to be where the habitual residence is located), principal center of interests (where the majority of the tax base is obtained), or last declared residence. The accreditation of these matters is a question of fact that the taxpayer must prove before the Administration.

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