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Practical manual for Income Tax 2021.

4. Changes of residence between Autonomous Communities whose main objective is to achieve lower effective taxation

Regulations: Art. 72.2 and 3 Law PIT

In cases where the change of residence to another Autonomous Community is intended to achieve lower effective taxation in the PIT and, pursuant to the provisions of Article 72.3 of the Law of PIT, it is estimated that such a change has not occurred for tax purposes, the taxpayer must submit the corresponding supplementary self-assessments, including late payment interest.

In accordance with the provisions of article 72.3 of the Law of PIT, it will be presumed, unless the new residence is prolonged continuously for at least three years, that there has been no change in relation to the yield transferred from the PIT, when the following circumstances occur:

  1. That in the year in which the change of residence occurs or in the following year, the taxable base of the PIT is at least 50% higher than the year prior to the change. In the case of joint taxation, it will be determined in accordance with the individualization rules.

  2. That in the year in which the situation referred to in paragraph a) above occurs, its effective taxation for the PIT is lower than what would have corresponded according to the regulations applicable in the Autonomous Community in which he resided prior to the change.

  3. That in the year following the one in which the situation referred to in paragraph a) above occurs, or in the following year, he/she once again has his/her habitual residence in the territory of the Autonomous Community in which he/she resided prior to the change.

The deadline for submitting these supplementary self-assessments will end on the same day as the deadline for submitting the declaration for the PIT corresponding to the year in which the circumstances occur that determine the non-existence of the change of residence for tax purposes.

Note: If the supplementary declaration responds to this circumstance, the taxpayer must mark with an "X" the box [114] of the "Supplementary declaration" section of the declaration.