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V1434-16 ·6 April 2016 ·consulta-vinculante Medium impact
Tax

Reduction for geographical mobility cannot be applied if work is no longer performed

The consultant asks whether the reduction under Article 20 can be applied in 2015 after having been applied in 2014, despite not working in the position that triggered the transfer. The DGT responds that the reduction under Article 20 cannot be applied, but deductible additional expenses under Article 19 can.

In 5 key points

Lifecycle

2016-04-06PublishedPublished 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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