Skip to content
V1399-21 ·13 May 2021 ·consulta-vinculante Medium impact
Tax

Increased deductible expense for geographical mobility applicable if residency and unemployment requirements are met

A taxpayer inquired whether they could claim the €2,000 geographical mobility deduction after being dismissed, relocating, and subsequently accepting a new job in a different city. The Directorate General of Taxes (DGT) stated that if the change of habitual residence and registration with the employment office are proven, the increase can be applied in both the year of the move and the following year.

In 5 key points

How it affects those involved

Taxpayers relocating for work may benefit from a tax deduction if they can demonstrate a change in habitual residence and formal registration with employment services.

Lifecycle

2021-05-13PublishedPublished 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