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V0822-15 ·13 March 2015 ·consulta-vinculante Medium impact
Tax

Reduction for geographical mobility applicable if residence change is accepted

A consultant asks whether geographical mobility reduction can be applied after accepting a fixed-term contract in another municipality. The DGT explains that eligibility depends on registration at the employment office and actual residence change, clarifying that reactivating a fixed-term contract does not create a new right to reduction.

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2015-03-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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