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V0145-17 23 January 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Geographic mobility reduction requires proof of actual residence change

A taxpayer asked whether they could claim the geographic mobility reduction after accepting a job in another municipality without changing their registration. The DGT responds that a change of residence is a factual issue that must be proven by any means, not merely by registration or fiscal address.

The question raised

Question posed: Application of the reduction for geographic mobility in 2014.

The DGT's ruling

The reduction for geographic mobility requires that the new job necessitates a change of habitual residence to a different municipality. Registration in the municipal register or the tax domicile are not sufficient elements on their own to prove this change. The taxpayer must prove the transfer of their residence through any means of evidence admitted in Law. If the requirements are met, the reduction applies in the year of the change and in the following year.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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