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V1995-16 ·9 May 2016 ·consulta-vinculante Medium impact
Tax

Geographic mobility reduction not applicable if 2014 job has ended

The consultant asked whether they could claim the geographic mobility reduction in 2015 after accepting a 2014 temporary job requiring a change of residence. The tax authority responds that, as the job has not continued into 2015, the previous reduction cannot be applied, but new additional deductible expenses can be claimed.

In 5 key points

Lifecycle

2016-05-09PublishedPublished 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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