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V1402-21 ·13 May 2021 ·consulta-vinculante Medium impact
Tax

Increased deductible expenses for geographical mobility may be applied in the year of change and the following year

An individual registered as a jobseeker accepted a civil servant position in a municipality different from their habitual residence. The DGT has determined that the annual increase of 2,000 euros may be applied in the tax year the change of residence occurs and in the subsequent year.

In 6 key points

Lifecycle

2021-05-13PublishedPublished 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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