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V0217-21 10 February 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Deductible expense increase for geographical mobility may be applied to the 2021 tax year

A civil servant enquired whether she could apply the €2,000 geographical mobility expense increase to her 2021 Personal Income Tax (IRPF) return, following her relocation from Cádiz to Barcelona due to her appointment. The Directorate General for Taxes (DGT) ruled that this is possible, provided that the requirements regarding previous unemployment, registration with the employment office, and the actual change of residence are met.

The question raised

Whether the increase in deductible expenses for geographic mobility can be applied to the 2021 Personal Income Tax (IRPF) return.

The DGT's ruling

To apply the increase in deductible expenses for geographic mobility, the taxpayer must be unemployed and registered with the employment office before starting the selection process. Likewise, there must be an effective change of habitual residence to a new municipality due to the acceptance of the job position. The increase is applicable in the tax period in which the change occurs and in the following one, without the regulation requiring a minimum period of stay in the position or in the new municipality.

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