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V0744-23 ·28 March 2023 ·consulta-vinculante Medium impact
Tax

Full €2,000 geographical mobility allowance applicable even for short-term changes of residence

An unemployed taxpayer who accepted a job in Tortosa after moving from Murcia inquired whether they could claim the full geographical mobility expense allowance in 2023, or only a proportional amount based on their duration of residence. The Directorate General for Taxes (DGT) ruled that the full amount can be applied, as the regulation does not stipulate a minimum period of stay in the new municipality.

In 5 key points

How it affects those involved

This ruling provides certainty for taxpayers relocating for work, confirming that the mobility allowance is not contingent on a minimum period of residence in the new location.

Lifecycle

2023-03-28PublishedPublished 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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