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V0585-21 ·11 March 2021 ·consulta-vinculante Medium impact
Tax

Increased deductible expense for geographical mobility applies if employment office registration precedes publication of final list of successful candidates

A jobseeker who, after passing a selection process, takes up a civil servant position in a municipality different from their habitual residence, asks whether they can apply the increased deduction for geographical mobility. The DGT rules that this is possible in the year of the move and the following year, provided that registration with the employment office took place prior to the publication of the final list of successful candidates.

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2021-03-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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