Deslocalización de contribuyentes entre comunidades autónomas, punto de conexión y domicilio fiscal: STS de 15 de abril de 2024, REC. núm. 9082/2022

Abstract

The Supreme Court has established that the competence of an Autonomous Community to audit a ceded tax depends on the  correct  identification of the connecting factor (in the case of the wealth tax, the Autonomous Community in which the taxpayer has  his habitual residence). This is different from the tax domicile and therefore its previous verification (which is reserved to the Spanish Tax Agency according to a specific tax procedure) is not necessary. This does not affect taxpayers’ rights since they will be  able to express their position concerning the connecting factor in the framework of the tax audit conducted by the competent  Autonomous Community.