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The inquirer asks whether they can apply the €2,000 geographical mobility allowance when becoming a permanent civil servant and relocating their residence. The DGT rules that this is not applicable because the requirements regarding unemployment status and registration with the employment office at the appropriate time were not met.
Cuestión planteada Si puede aplicar el incremento de gasto deducible por movilidad geográfica en su declaración de IRPF.
Para aplicar el incremento de 2.000 euros por movilidad geográfica, el contribuyente debe aceptar un puesto que exija el cambio de residencia mientras se encuentra desempleado e inscrito en la oficina de empleo. En este caso, el nombramiento como funcionaria en prácticas conlleva la pérdida de la condición de demandante de empleo. Por tanto, no se cumplen los requisitos ni durante el curso selectivo online ni en el momento del traslado para la toma de posesión como funcionaria de carrera.
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