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New guides on the latest Spanish tax and immigration developments.
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A civil servant inquired whether they could claim an increase in deductible expenses for geographical mobility after passing a competitive examination and relocating to Madrid. The Directorate General of Taxes (DGT) indicated that, as the individual was registered with the employment office before the publication of the successful candidates' list, the relief may be applied provided the effective change of habitual residence due to the new position is proven.
This ruling clarifies the requirements for civil servants to claim tax relief for relocation, specifically regarding the timing of employment office registration and the necessity of proving a change in habitual residence.
The tax team reviews your specific situation.
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