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V0328-22 ·18 February 2022 ·consulta-vinculante Medium impact
Tax

Geographical mobility tax relief may apply if registered as unemployed before the publication of approved candidates list

A taxpayer inquired whether they could claim the deductible expense increase for geographical mobility after passing a civil service exam, given their status as a discontinuous worker registered as unemployed. The Directorate-General for Taxes (DGT) ruled that this relief can be applied provided that registration with the employment office predates the publication of the final list of successful candidates and all other requirements are met.

In 6 key points

How it affects those involved

This ruling clarifies the timing requirement for employment office registration to qualify for geographical mobility tax deductions, specifically for those transitioning from unemployment or discontinuous work to civil service roles.

Lifecycle

2022-02-18PublishedPublished 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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