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V0195-22 ·7 February 2022 ·consulta-vinculante Medium impact
Tax

Geographic mobility expense deduction applicable only if fiscal residence remains in Spain

The consultant asks whether the geographic mobility expense deduction can be applied when relocating to the U.S. for a work contract. The DGT responds that to claim this benefit, it is essential to be a taxpayer of the IRPF for the relevant periods.

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2022-02-07PublishedPublished 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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