We have written this article because, on occasion, we find ourselves needing to prove to the Tax Authorities which is our primary residence, which has undeniable tax implications, meaning the taxes we must pay. To prove which is our primary residence, we can gather various documents that should serve this purpose for the Tax Authorities. These documents would be the following:
- Deed of acquisition of the property. This document indicates whether it was specified that the property would be the buyer’s primary residence. If applicable, it will also be helpful to provide a previous private acquisition document (such as a preliminary sales agreement) and details of expenses related to the purchase: notary fees, real estate agency fees, property tax paid, and property registration fees.
If it is self-built, you can provide a certificate or permit to start construction of the works, a housing construction project, a declaration of new construction and completion of work, and invoices for the expenses invested in the construction of the house.
- Deed of constitution of the mortgage loan established for the acquisition of the main residence. If the loan is subrogated or extended, also the deeds of cancellation of the previous loan and of constitution of the new loan, as well as proof of the outstanding principal at the time of cancellation.
- Historical padron certificate for all members of the family and all residents of the property. This is undoubtedly another essential document to prove that the property is a person’s primary residence.
The Municipal Register is the administrative record of the residents of a municipality. Everyone living in Spain is required to register in the Register of the municipality where they habitually reside, and those who live in several municipalities must register only in the one where they reside for the longest period of time during the year. The creation, maintenance, review, and safekeeping of the Municipal Register are the responsibility of the City Council, and the data it contains constitutes proof of residence in the municipality and of habitual address within it.
- Electric and water supply contracts. If these supply contracts refer to the dwelling, it is clear that they will constitute further evidence to prove that we are dealing with the person’s main residence.
- Telephone and internet contracts, home delivery subscriptions . As in the previous case, these are other documents that, referring to the property, prove that it is the primary residence.
- Identity Document. The identity document (as shown, for example, in the Spanish DNI) contains an address which may coincide with the usual residence that we intend to prove.
- Bank statements. Proof of primary residence can also be provided through bank statements, which are regularly sent to the address, although this is happening less frequently due to the increasing use of the internet and banking apps. In any case, it is another document that can be submitted to prove primary residence.
- Health card with the Health Center (copy of both sides) and Certificate issued by the Health Center showing the address indicated as the usual residence.
- Document issued by the Directorate General of Traffic, stating the usual address in question.
- Employment contract or certificate from the workplace verifying the address shown in the contract and the address where the service is provided. Finally, the aforementioned employment contract or a certificate from it showing the usual address could also be submitted.
In short, we provide a set of documents intended to prove our main residence, which can be fundamental for tax purposes.
Contact us
We will advise you throughout the entire process to obtain the greatest tax benefit. Send an email to torrevieja@solicitorsspain.com or call us at 608 458 587.
