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V3342-20 ·11 November 2020 ·consulta-vinculante Medium impact
FISCAL

Requirements for geographic mobility expenses: prior unemployment and proof of residence change

A taxpayer previously unemployed and moving to another municipality to work as a career civil servant asks whether the €2,000 mobility expense can be deducted. The DGT responds that to claim this benefit, one must have been unemployed and registered with employment office prior to accepting the job.

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Lifecycle

2020-11-11PublishedPublished 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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