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V1521-16 ·12 April 2016 ·consulta-vinculante Medium impact
Tax

Geographical mobility tax reduction unavailable without registered unemployed status

A taxpayer inquired whether they could apply for the geographical mobility tax reduction in 2014 after accepting a new job in Madrid. The Directorate General of Taxes (DGT) ruled that the taxpayer was not entitled to the reduction because they did not meet the requirement of being registered as unemployed with the employment office at the time they accepted the position.

In 5 key points

How it affects those involved

This ruling clarifies that the tax relief for geographical mobility is strictly conditional upon the taxpayer's status as a registered jobseeker at the moment of accepting the new employment.

Lifecycle

2016-04-12PublishedPublished 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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