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V2186-25 ·17 November 2025 ·consulta-vinculante Low impact
Tax

Increment in geographic mobility expenses not applicable without unemployment and residence change during unemployment

A person who registered as an unemployed job seeker, was later appointed to a remote training position, and then to a permanent position with a physical relocation asks whether they can claim the geographic mobility expense allowance. The DGT responds that the allowance cannot be claimed as the conditions of unemployment and residence change during unemployment are not met.

In 6 key points

Lifecycle

2025-11-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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