5.4.1. Habitual residence in the territory of an Autonomous Community
Habitual residence in the territory of an Autonomous Community (or Autonomous City of Ceuta or Melilla) will be determined based on the following situations:
TAXPAYERS WITH HABITUAL RESIDENCE IN SPANISH TERRITORY
People residing in Spain who stay more than one hundred and eighty-three days, during the calendar year, in Spanish territory, will determine the Autonomous Community (or the Autonomous City of Ceuta or Melilla) where they reside according to the following criteria:
- Stay for a greater number of days
As a general rule, taxpayers are considered to have their residence in the Autonomous Community in whose territory they remain for the greatest number of days of the tax period.
To determine the period of permanence, temporary absences will not be deducted.
Unless proven otherwise, a natural person will be considered to remain in the territory of an Autonomous Community when their habitual residence is located in said territory.
- Main center of interests
When it is not possible to determine permanence, they will be considered residents in the territory of the Autonomous Community where they have their main center of interests.
The territory where they obtain the majority of the tax base for the Personal Income Tax will be considered as such, determined by the following income components:
Work income, which will be understood to be obtained where the respective work center is located, if it exists.
Income from real estate capital and capital gains derived from real estate, which will be understood to be obtained in the place where the property is located.
Income derived from economic activities, whether business or professional, which will be understood to be obtained where the management center of each of them is located.
- Last declared residence
When residence cannot be determined in accordance with the previous criteria, they will be considered residents in the place of their last declared residence for the purposes of Personal Income Tax.
- Stay for a greater number of days
RESIDENTS WHO DO NOT STAY IN SPANISH TERRITORY MORE THAN 183 DAYS
Persons who do not remain in Spanish territory for more than one hundred and eighty-three days during the calendar year, but who are residents in Spain because they have the main core or base of their activities or economic interests in said territory, directly or indirectly, they will be considered residents in the territory of the Autonomous Community in which the main nucleus or base of their activities or economic interests is located.
RESIDENTS IN SPAIN BY RESIDENCE OF THE SPOUSE AND MINOR CHILDREN
It is presumed, unless proven otherwise, that the taxpayer has his habitual residence in Spanish territory when the spouse who is not legally separated and the minor children who depend on him habitually reside in Spain.
Natural persons residing in Spanish territory, by application of this presumption, will be considered residents in the territory of the Autonomous Community in which the spouse not legally separated and the minor children who depend on them habitually reside.
AUTONOMOUS COMMUNITY IN IRPF IN CASE OF JOINT TAXATION
When, exceptionally, taxpayers integrated into a family unit have their habitual residence in different Communities and opt for joint taxation, the Autonomous Community will be determined according to where the member of said unit with the largest taxable base has his habitual residence in accordance with the rules. individualization of the tax.
TAXPAYERS RESIDING ABROAD
They are not considered residents of any Autonomous Community, so the entire tax debt corresponds to the State, to Spanish taxpayers who have their habitual residence abroad and are in any of the following cases:
Spaniards, and members of their family unit, who are taxpayers for personal income tax, but who have their habitual residence abroad due to their status as members of Spanish diplomatic missions or consular offices, public officials or holders of official positions or employment, to referred to in article 10 of the Tax Law
Spaniards who do not lose their status as taxpayers (during the tax period of the change and the following four) by establishing their residence in a country or territory regulated by regulations as a tax haven (art. 8.2 of the Tax Law).
CHANGES OF RESIDENCE
Natural persons residing in the territory of one Autonomous Community, who happen to have, in accordance with the previous rules, their habitual residence in that of another, will comply with their tax obligations in accordance with the new residence.
Changes of residence that do not produce effect
However, changes of residence whose main objective is to achieve lower effective taxation of this tax will not take effect.
It will be presumed, unless the new residence lasts continuously for at least three years, that there has been no change, 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 the Personal Income Tax is higher by at least 50 percent than that of the year prior to the change.
In case of joint taxation, the tax base will be determined in accordance with the individualization rules.
That in the year in which the situation referred to in the previous letter occurs, your effective taxation of the Personal Income Tax is lower than that which would have corresponded in accordance with the regulations applicable in the Autonomous Community in the one that resided prior to the change.
That in the year following the one in which the situation referred to in letter a) above occurs, or in the following year, they once again have their habitual residence in the territory of the Autonomous Community in which they resided prior to the change. .
When it must be considered that there has been no change of residence, the taxpayer must present the corresponding complementary declarations, including late payment interest.
The deadline for submitting the complementary returns will end on the same day that the deadline for submitting the returns for the Personal Income Tax corresponding to the year in which the circumstances occur that determine that it should be considered that there has been no change of home.
The taxpayer must state, in the window that is displayed for this purpose, the Autonomous Community of residence that corresponds to each of the members of the family unit and the one applicable in the joint declaration, in accordance with the preceding rules, selecting the same from the list that is displayed in each of the boxes provided for this purpose.