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V0394-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Geographic mobility expense increase applicable if unemployment and relocation criteria met

An unemployed resident of Barcelona asks whether they can claim the increased deductible expense for taking a job in Tenerife. The DGT states that if the position requires a change of residence and the taxpayer is registered with the employment office, the criteria for the increased deduction are met in the year of relocation and the following year.

In 6 key points

Lifecycle

2025-03-20PublishedPublished 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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