4. Changes of residence between Autonomous Communities whose main objective is to achieve lower effective taxation
Regulations: Art. 72.2 and 3 Law Personal Income Tax
In cases in which the change of residence to another Autonomous Community is intended to achieve lower effective taxation in the Personal Income Tax and, by virtue of the provisions of article 72.3 of the Law of Personal Income Tax , it is estimated that said change has not occurred for tax purposes, the taxpayer must submit the corresponding complementary self-assessments, including late payment interest.
In accordance with the provisions of article 72.3 of the Personal Income Tax Law , it will be presumed, unless the new residence lasts continuously for at least three years, that it has not existed change, in relation to the yield transferred from Personal Income Tax , when the following circumstances occur:
That in the year in which the change of residence occurs or in the following year, the tax base of Personal Income Tax is higher by at least 50 percent than that of the year prior to the year. change. In the case of joint taxation, it will be determined in accordance with the individualization rules.
That in the year in which the situation referred to in paragraph a) above occurs, your effective taxation for IRPF is lower than what would have corresponded in accordance with the applicable regulations. in the Autonomous Community in which you resided prior to the change.
That in the year following that 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 complementary self-assessments will end on the same day that the deadline for submitting the declaration for Personal Income Tax corresponding to the year in which the circumstances that determine the non-existence of the change of residence occur. for tax purposes.
Note: If the complementary declaration responds to this circumstance, the taxpayer must mark with an "X" the box  of the "Complementary declaration" section of the declaration.