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A taxpayer inquired whether they were entitled to an increase in deductible expenses for geographic mobility after passing competitive examinations and securing employment prior to taking office. The Directorate General of Taxes (DGT) ruled that the taxpayer is not entitled to the benefit because they were not registered with the employment office before the publication of the final list of successful candidates.
This ruling clarifies that registration with the employment office must precede the official publication of successful candidates in competitive exams to qualify for geographic mobility tax deductions.
The tax team reviews your specific situation.
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