Dear Sir,

Welcome to our forum.

Unfortunately what is happening to your relative is not an isolated case as many property owners are being imposed similar fines from by the tax office for similar reasons. The Tax office has their own criteria of proving if a property is your usual dwelling and one of the "solid" documents they consider is the certificado de empadronamiento, that is, the town hall registration certificate.

Your relative´s fiscal advisor should be able to assist in this regard and ask the affected citizen to provide with a list of valid documents to credit he has actually been living in the property during those 3 years that are being questioned. Valid documents such as water and electricity bills, invoices of shippings and deliveries in your name being delivered to that address, a signed certificate issued by the Community of Owners and/or Neighbours´s Association where they confirm that during those years he was a resident in the apartment, etc..Also, when the fiscal advisor files the appeal against the tax office´s decision, he should also explain the personal situation that could have stopped the citizen from getting the certificado de empadronamiento.

Regards,