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MEDIUM
FISCAL

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

V1362-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1362-25
Published
21 Jul 2025

Summary

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.

In 6 key points

Lifecycle

2025-07-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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