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A worker inquired whether amounts received for geographic mobility following a transfer of workplace could benefit from the 40% tax reduction. The Directorate General for Taxes (DGT) ruled that this is not possible if the payments are distributed across different tax periods.
Question posed: Application of the 40 percent reduction provided for in Article 18.2 of the Personal Income Tax Law to the amounts received by the applicant as a consequence of the application of geographic mobility.
Compensations for geographic mobility are considered income from employment. To apply the 40% reduction, the income must be notably irregular or have a generation period exceeding two years. In this case, as the amounts are imputed over more than one tax period, the requirements for said reduction are not met.
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