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V1875-19 ·17 July 2019 ·consulta-vinculante Medium impact
Tax

Requirements for geographic mobility tax deduction: unemployment and prior registration with the employment office

The taxpayer asks whether they can claim the €2,000 geographic mobility tax deduction after accepting a temporary position following a successful civil service examination. The Directorate General of Taxes (DGT) rules that this is not possible, as the requirement to be unemployed and registered with the employment office prior to the publication of the successful candidates' list was not met.

In 6 key points

How it affects those involved

This ruling clarifies that the geographic mobility deduction is strictly conditional on being registered as unemployed before the official announcement of exam results, limiting its application for those who secure employment through competitive examinations.

Lifecycle

2019-07-17PublishedPublished 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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