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V3159-18 ·12 December 2018 ·consulta-vinculante Medium impact
Tax

Increased deductible expense for geographical mobility may apply if change of residence is proven

An unemployed person registered with the employment office accepts a job in a municipality different from their habitual residence and enquires whether they can apply the deductible expense for geographical mobility. The DGT indicates that this is possible if the change of residence and the necessity of said change are proven through evidence admissible in law.

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2018-12-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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