Skip to content
V0470-22 ·10 March 2022 ·consulta-vinculante Medium impact
Tax

Requirements for increasing deductible expenses due to geographical mobility: unemployment, prior registration and causal link to change of residence

A civil servant inquired whether she could apply for an increase in deductible expenses due to geographical mobility in her 2020 and 2022 tax returns. The DGT determined that, although she was registered with the employment office, there is no causal link between the acceptance of the position in 2020 and the actual change of residence in 2022.

In 6 key points

Lifecycle

2022-03-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact