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V2151-22 ·13 October 2022 ·consulta-vinculante Medium impact
Tax

Geographical mobility expense increase cannot be applied without causality between work and change of residence

An unemployed taxpayer asks whether they can apply the increase in expenses for geographical mobility in 2022 after moving their residence to work in person, having accepted the job in 2021. The DGT rules that this is not possible because there is no causal link between the acceptance of the position and the change of address due to the time elapsed.

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Lifecycle

2022-10-13PublishedPublished 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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