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V2028-14 ·28 July 2014 ·consulta-vinculante Medium impact
Tax

100% increase in geographic mobility tax reduction applicable if change of residence is proven

A taxpayer has enquired whether they can apply the increased geographic mobility tax reduction after accepting a new job in a different municipality. The Directorate General of Taxes (DGT) states that to apply this increase, it must be proven that the new position requires a change of habitual residence.

In 5 key points

How it affects those involved

This ruling clarifies the requirements for taxpayers seeking the enhanced tax relief associated with relocating for work, emphasizing the necessity of proving a change in permanent residence.

Lifecycle

2014-07-28PublishedPublished 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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