Reply To: Sole/main residence


We too have had cases very similar to this, except the length of time away has been exactly 6 months in each place. Since you cannot determine a sole residence as they have 2 places of residence, and in fact cannot determine a main residence because this is shared equally between the two, we have awarded 50% discount when they have been living in Spain and billed them for a full ctax liability when they have been living here.