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V0222-26 ·4 February 2026 ·consulta-vinculante Medium impact
Tax

Geographic mobility cost increase not applicable without employment office registration

A worker returning from Ireland and accepting a job in Alicante asked whether the €2,000 geographic mobility allowance could be claimed. The DGT replied that it is not possible because the taxpayer was not registered at the employment office prior to accepting the position.

In 5 key points

How it affects those involved

Employers and workers must ensure registration at the employment office before claiming geographic mobility costs.

Lifecycle

2026-02-04PublishedPublished 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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