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V2542-20 ·27 July 2020 ·consulta-vinculante Medium impact
Tax

Requirements for geographic mobility expense increase

The consultant asks whether the 2020 increase in deductible geographic mobility expenses and rental deduction applies. The tax authority responds that for the expense increase, one must be registered with the employment office and have changed residence due to a new job, and that no rental deduction is available as the contract dates after 2015.

In 6 key points

How it affects those involved

Taxpayers must be registered with the employment office and have relocated for a new job to qualify for the geographic mobility expense increase; rental deductions are not available for contracts signed after 2015.

Lifecycle

2020-07-27PublishedPublished 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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