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A taxpayer inquired whether they could claim the additional deductible expense for geographical mobility as a permanent civil servant. The Directorate General for Taxes (DGT) ruled that this is possible provided the unemployment and employment office registration requirements are met before the publication of the final list of successful candidates, and that a change of residence occurs.
Question posed: Whether they would be entitled to apply, in their Personal Income Tax return, the increase in deductible expenses for geographic mobility regarding income from employment obtained as a career civil servant.
To apply the increase in expenses for geographic mobility, the taxpayer must be unemployed and registered with the employment office. This registration must occur prior to the publication date of the final list of successful candidates in the selective examinations. Furthermore, an actual change of residence to a new municipality due to the new job must take place. The increase shall be applied in the tax period of the change and in the following one.
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