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V3399-16 ·18 July 2016 ·consulta-vinculante Medium impact
Tax

Requirements for geographic mobility reduction in 2015 for unemployed individuals

A funcionary inquired whether geographic mobility reduction could be applied in 2015 after relocating for a new position. The DGT replied that no reduction is available for 2015 as the individual is not registered as unemployed with INEM, except in cases where the reduction was previously applied in 2014.

In 5 key points

How it affects those involved

Unemployed individuals who relocate for employment are not eligible for geographic mobility reduction in 2015 unless they previously claimed it in 2014.

Lifecycle

2016-07-18PublishedPublished 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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