Doctrine by topic · DGT Observatory

Accreditation of Facts: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2015–2023

Current position

The determination of the habitual residence and other factual elements is a matter of fact that must be proven through evidence admitted under Law. Habitual residence requires a continuous, effective, and permanent residence, where temporary absences do not alter said condition. In the event of duplicate domiciles, the one where one resides for a longer period in each tax period shall be considered habitual.

The DGT's position remains constant in defining the accreditation of facts as an assessment competence of the Administration based on evidence admitted under Law. Throughout the rulings, clarifications have been added regarding the nature of habitual residence, specifying criteria for continuity and permanence. No change in doctrine is observed, but rather a development of the elements that compose the factual reality.

Turning points

  1. V3126-23

    Establishes specific criteria for resolving doubts regarding duplicate domiciles, indicating that the one where one resides for a longer period in each tax period shall be considered habitual.

Analysis based on 7 of 8 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

8
V3126-23 1 Dec 2023

Temporary absences do not affect habitual residence status

SG de Impuestos sobre la Renta de las Personas Físicas
vivienda habitualresidencia continuadauso efectivoperiodo impositivoacreditación de hechos LIRPF — Ley 35/2006 del IRPF art. Disposición adicional vigésima terceraLGT — Ley 58/2003 General Tributaria art. 105
Affects CompanyExpat · Non-residentIndividual
V1216-23 9 May 2023

Disability tax relief for Inheritance Tax may be claimed if pre-existence is proven

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
reducción por discapacidaddevengo del impuestorectificación de autoliquidaciónadquisición mortis causagrado de discapacidad LISD — Ley 29/1987 de Sucesiones y Donaciones art. 20.2.aLISD — Ley 29/1987 de Sucesiones y Donaciones art. 24.1
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Beckham Law & impatriate taxationTalk to the team applying this doctrine daily.
IRPF Spain 2026 CalculatorEstimate the impact on your case in two minutes.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact