Skip to content
V1232-22 ·31 May 2022 ·consulta-vinculante Medium impact
Tax

Geographical mobility expense increase cannot be applied without an actual change of residence

An individual registered as unemployed asks whether they can apply the increase in geographical mobility expenses after passing a civil service exam to work in Madrid without moving their residence from Valladolid. The DGT responds that this is not possible as the requirement to effect an actual change of habitual residence is not met.

In 6 key points

How it affects those involved

This ruling clarifies that tax benefits related to geographical mobility require a physical relocation of the taxpayer's primary residence, preventing claims based solely on commuting to a new work location.

Lifecycle

2022-05-31PublishedPublished 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