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A worker returning from Ireland and accepting a job in Alicante asked whether the €2,000 geographic mobility allowance could be claimed. The DGT replied that it is not possible because the taxpayer was not registered at the employment office prior to accepting the position.
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Para aplicar el incremento de gasto por movilidad geográfica, es requisito que el contribuyente sea desempleado e esté inscrito en la oficina de empleo. Además, el nuevo puesto de trabajo debe exigir el cambio de residencia habitual a un nuevo municipio. En este caso, al no figurar inscrito en la oficina de empleo antes de aceptar el trabajo, no se cumplen los requisitos legales.
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