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V0877-20 ·15 April 2020 ·consulta-vinculante Medium impact
Tax

2019 geographic mobility tax reduction cannot be applied if the transfer is due to a training period

An aspiring police officer asks whether they can apply the increased geographic mobility tax reduction in 2019 after moving to Málaga for their training period. The DGT rules that this can only be applied in the year of the change of residence and the following year, provided that the requirements regarding unemployment status and registration with the employment office are met.

In 6 key points

How it affects those involved

This ruling clarifies that training-related relocations do not qualify for the enhanced tax relief intended for job seekers relocating for employment purposes.

Lifecycle

2020-04-15PublishedPublished 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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