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V1244-21 ·6 May 2021 ·consulta-vinculante Medium impact
Tax

The increase in deductible expenses for geographic mobility may be applied if legal requirements are met

An unemployed worker inquired whether they could apply the increase in deductible expenses for geographic mobility after accepting employment in a municipality different from their habitual residence. The DGT indicates that, provided the requirements for registration with the employment office and change of residence are met, the increase is applicable in the year of the change and in the following year.

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Lifecycle

2021-05-06PublishedPublished 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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