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V2606-21 ·27 October 2021 ·consulta-vinculante Medium impact
Tax

Geographical mobility expense increase not applicable if unemployed status is lost

A trade union enquired whether interim teachers could maintain the geographical mobility deduction following a court ruling that awarded them wages for days in September during which they were not under contract. The Directorate General for Taxes (DGT) responded that, by being awarded these days, the teachers lose their status as unemployed and therefore fail to meet the requirements for the deduction.

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Lifecycle

2021-10-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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