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V2359-22 ·15 November 2022 ·consulta-vinculante Medium impact
Tax

Geographical mobility allowance cannot be claimed if the job is accepted while unemployed

A person who has passed a civil service examination and has been appointed as a trainee official asks whether they can claim a geographical mobility allowance. The Directorate General of Taxes (DGT) responds that this is not possible because the appointment as a trainee official results in the loss of unemployed status before the necessary relocation takes place.

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2022-11-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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