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V4667-16 ·3 November 2016 ·consulta-vinculante Medium impact
FISCAL

Geographic mobility reduction applicable in 2015 if conditions met in 2014

The consultant asks whether the geographic mobility reduction can be applied in 2015 after accepting a new job in 2014 requiring a change of residence. The DGT responds that, under the sixth transitional provision of the LIRPF, if the reduction was due in 2014 upon accepting employment, it can continue to be applied in 2015.

In 6 key points

Lifecycle

2016-11-03PublishedPublished 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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