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An unemployed worker who passed a civil service examination has enquired whether they can claim the deductible geographical mobility expense upon being appointed a civil servant. The Directorate General of Taxes (DGT) has ruled that this is possible, provided that registration with the employment office predates the publication of the final list of successful candidates and a genuine change of residence occurs.
This ruling clarifies the timing requirements for claiming tax deductions related to geographical mobility for civil servants who transition from unemployment.
The tax team reviews your specific situation.
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