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V1534-22 ·27 June 2022 ·consulta-vinculante Medium impact
Tax

The increase in expenses for geographic mobility may be applied if the change of residence is proven

A taxpayer asks how to prove a change of residence to apply the increase in expenses for geographic mobility when they do not have a rental contract. The DGT indicates that the change of residence must be effective and may be proven by any means of evidence admitted in Law.

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2022-06-27PublishedPublished 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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