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V0143-17 23 January 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · reducción por movilidad geográfica

Geographical mobility tax reduction may be applied in the tax year following a change of residence

A taxpayer inquired whether they could apply the geographical mobility tax reduction in 2014 following previous changes of residence. The Directorate General of Taxes (DGT) stated that, provided the requirements regarding unemployment and the acceptance of a position requiring relocation are met, the reduction applies in both the year of the move and the following year.

The question raised

Application of the geographic mobility reduction in 2014.

The DGT's ruling

The increase in the geographic mobility reduction applies in the tax period in which the change of residence occurs and in the following one. For it to be applicable in 2014, the taxpayer must prove that in 2013 a transfer of habitual residence to a new municipality occurred due to the acceptance of a job position, while being registered as unemployed. The necessity of the change of residence is a matter of fact that must be proven by means admitted in Law.

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