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V0788-23 ·3 April 2023 ·consulta-vinculante Medium impact
Tax

Geographical mobility expense allowance applicable if unemployment and change of residence requirements are met

A taxpayer inquired whether they could claim the €2,000 geographical mobility allowance after accepting three different jobs that required changing their residence while unemployed. The DGT indicates this is possible provided the requirements for registration with the employment office and an effective change of residence are met, but warns regarding income limits and the attribution of expenses.

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2023-04-03PublishedPublished 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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