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V1854-25 ·14 October 2025 ·consulta-vinculante Low impact
Tax

Geographic mobility deduction depends on proving effective residence change

The consultant asks whether they can be taxed in their original community and claim the geographic mobility deduction after moving for work. The DGT states that the right to this deduction requires proving an effective change of residence and registration with the employment office.

In 6 key points

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2025-10-14PublishedPublished 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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