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An aspiring civil servant asks whether they can claim the geographic mobility allowance and disability supplement. The DGT states that, under the TEAC criterion, registration with the employment office must occur before taking office, provided all other conditions for residence change and justification are met.
Cuestión planteada Si puede aplicar el incremento de gasto deducible por movilidad geográfica en su declaración de IRPF, que en su caso se incrementa en 3500 euros por discapacidad.
Para acceder al beneficio de movilidad geográfica, el contribuyente debe estar inscrito como demandante de empleo antes de la toma de posesión como funcionario en su destino, si el proceso no exige cursos o prácticas. Debe producirse un cambio efectivo de residencia a un nuevo municipio y existir una relación de causalidad entre el cambio de domicilio y la aceptación del puesto. El contribuyente debe acreditar el cumplimiento de todos los requisitos por medios de prueba admitidos en Derecho.
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