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Practical manual for Income Tax 2023.

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

Regulations: Art. 72.2 and 3 Law IRPF

In cases where the change of residence to another Autonomous Community is intended to achieve lower effective taxation in the IRPF and, pursuant to the provisions of article 72.3 of the IRPF Law , it is deemed that said change has not occurred for tax purposes, the taxpayer must submit the corresponding supplementary self-assessments. 

These self-assessments will generate late payment interest which, where applicable, will be settled by the Administration.

In accordance with the provisions of article 72.3 of the Personal Income Tax Law , 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 transferred income of the Personal Income Tax , 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 IRPF is at least 50% higher than that of 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, your effective taxation for IRPF is lower than what would have corresponded in accordance with the regulations applicable in the Autonomous Community in which you 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 IRPF corresponding to the year in which the circumstances that determine the non-existence of the change of residence for tax purposes occur.

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.