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V1850-21 ·14 June 2021 ·consulta-vinculante Medium impact
Tax

Increment in mobility expenses applicable only to Spanish tax residents

A taxpayer moving from Germany to Barcelona after being dismissed and finding new employment asks whether they can claim the geographic mobility expense allowance. The DGT confirms that to qualify for this benefit, it is essential to be a taxpayer of the IRPF for the relevant tax years.

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2021-06-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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