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V0961-22 ·3 May 2022 ·consulta-vinculante Medium impact
Tax

Geographical mobility expense allowance applicable in the year of relocation and the following year

A taxpayer inquired whether they could claim the geographical mobility expense allowance after accepting a job in a different locality while being registered with the employment service. The Directorate-General for Taxes (DGT) ruled that the deduction is applicable, provided the requirements of an effective change of residence and registration with the employment office are met.

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2022-05-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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