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V0143-17 ·23 January 2017 ·consulta-vinculante Medium impact
Tax

Geographical mobility tax reduction may be applied in the tax year following a change of residence

A taxpayer inquired whether they could apply the geographical mobility tax reduction in 2014 following previous changes of residence. The Directorate General of Taxes (DGT) stated that, provided the requirements regarding unemployment and the acceptance of a position requiring relocation are met, the reduction applies in both the year of the move and the following year.

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2017-01-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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