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V1252-22 ·6 June 2022 ·consulta-vinculante Medium impact
Tax

Increased deductible expenses for geographical mobility may apply in the year of relocation and the following year

A taxpayer inquired whether they could claim increased deductible expenses for geographical mobility after transitioning from unemployment to a permanent civil servant position. The Directorate General for Taxes (DGT) ruled that this is possible, provided that the registration with the employment office predates the publication of the successful candidates' list and that the new position results in an actual change of residence.

In 6 key points

How it affects those involved

This ruling clarifies the eligibility criteria for tax relief related to geographical mobility, specifically for individuals transitioning from unemployment to public service, emphasizing the importance of timing in employment office registration and the necessity of a physical relocation.

Lifecycle

2022-06-06PublishedPublished 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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