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V1362-25 ·21 July 2025 ·consulta-vinculante Medium impact
Tax

Increase in geographic mobility expenses requires proof of actual change of habitual residence

The consultant asks whether they can claim the increase in geographic mobility expenses after securing employment in Madrid while unemployed. The DGT states that the right depends on proving that the new position required a change of residence and that such a change actually occurred.

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2025-07-21PublishedPublished 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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