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V4820-16 ·10 November 2016 ·consulta-vinculante Medium impact
Tax

Geographical mobility tax reduction requires proof of change in habitual residence for new employment

A taxpayer inquired whether they could apply for the geographical mobility tax reduction after accepting a job in another municipality, having rented a property there but without updating their municipal registration (empadronamiento). The Directorate General of Taxes (DGT) stated that applying the reduction depends on proving the change of habitual residence through evidence admissible in law.

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2016-11-10PublishedPublished 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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