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V1709-19 ·9 July 2019 ·consulta-vinculante Medium impact
Tax

Geographical mobility allowance applies during the residence change period for selective courses

A query was raised regarding when the additional reduction for geographical mobility should be applied if the relocation occurs during a selective course or upon taking office. The Directorate-General for Taxes (DGT) ruled that the increase applies during the period of residence change resulting from the selective course, provided that the previous unemployment requirements are met.

In 6 key points

How it affects those involved

This ruling clarifies the timing for tax relief related to geographical mobility for civil servants undergoing selective courses, ensuring that the period of relocation is covered if specific unemployment criteria are satisfied.

Lifecycle

2019-07-09PublishedPublished 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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