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V0183-22 4 February 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · gastos deducibles

Geographical mobility expense increase cannot be applied without being registered as a jobseeker

A worker inquires whether they can apply the increase in deductible expenses for geographical mobility after changing their residence for a new contract. The DGT rules that, despite an effective change of residence, the requirement to be registered with the employment office has not been met.

The question raised

If a worker terminates their employment contract one day and subsequently begins another annual contract with the same employer starting the following day, with the requirement of a change of residence (including a change of locality and, for the same reason, a change of dwelling), and, given that they cannot register with the employment service as an unemployed person in active job search due to the absence of an unemployment period when accepting this geographic mobility, it is questioned whether they would be entitled to apply the increase in deductible expenses for geographic mobility in their Personal Income Tax (IRPF) return.

The DGT's ruling

To apply the increase in deductible expenses for geographic mobility, the taxpayer must be registered with the employment office and accept a position that requires a change of habitual residence to a new municipality. The new job does not necessarily have to be in that municipality, but the change of residence must be effective. Since the inquirer is not registered as a job seeker prior to accepting the position, the application of the increase is not applicable.

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