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A worker inquired whether she could apply the increased deductible expense for geographical mobility to her Personal Income Tax (IRPF) after accepting a new job in the Canary Islands while registered as a jobseeker. The Directorate General for Taxes (DGT) indicated that, based on the premise that her habitual residence was in Jaén, the requirements to apply said increase for 2020 and 2021 would be met.
Question raised: Whether the increase in deductible expenses for geographic mobility may be applied to their 2020 Personal Income Tax (IRPF) return.
To apply the annual increase of 2,000 euros, 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 change of residence must be effective and the new position must require said relocation, without the reduction being limited to the duration of the contract. Registration in the municipal register or the tax domicile are not sufficient evidence on their own to prove habitual residence. The taxpayer must prove compliance with the requirements through any means of evidence admitted in Law.
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