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V0226-23 13 February 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

The €2,000 geographical mobility allowance may be applied if legal requirements are met

A taxpayer inquired whether they could claim the additional deductible expense for geographical mobility after moving their residence from Albacete to Cuenca for a job, having been registered as a jobseeker. The Directorate General for Taxes (DGT) indicates that the deduction is applicable provided the requirements for a change of residence and registration with the employment office are satisfied.

The question raised

Question posed: Whether the increase in deductible expenses for geographic mobility may be applied to their Personal Income Tax (IRPF) return.

The DGT's ruling

The increase of 2,000 euros per year is applicable in the tax period of the change of residence and in the following one for unemployed persons registered with the employment office who accept a position that requires the relocation of their habitual residence. The new municipality does not necessarily have to be where the position is located, but the work must require the change of residence. The taxpayer must prove the change of residence and its necessity through means of evidence admitted in Law.

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