Skip to content
V0983-20 ·21 April 2020 ·consulta-vinculante Medium impact
Tax

The reduction for geographic mobility cannot be applied if there is no change in habitual residence

An unemployed taxpayer inquired whether they could apply the reduction for geographic mobility after accepting a job in a municipality different from their tax residence, even though they only rented a dwelling to stay overnight during the week. The DGT responds that, as the residence has not effectively been moved, the legal requirements are not met.

Lifecycle

2020-04-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact