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A taxpayer asks whether they can claim geographic mobility expenses by registering as an unemployed job seeker in Asturias before accepting a job there. The DGT states that if registration with the employment office requires already having residence in Asturias, the move to a new residence would not be a condition of the job and the benefit would not apply.
Cuestión planteada Si podría aplicar el incremento de gasto por movilidad geográfica, en caso de que el consultante, residente en León, se inscribiese como demandante de empleo en la provincia de Asturias y acepta un contrato de trabajo de la provincia de Asturias.
Para aplicar el incremento, debe existir una relación de causalidad entre la aceptación del puesto y el cambio de residencia habitual a un nuevo municipio. Si el contribuyente se inscribe en una oficina de empleo de una provincia distinta a la suya, se deduce que ya tiene domicilio allí, por lo que el traslado no sería una exigencia del trabajo. El cumplimiento de los requisitos es una cuestión de hecho que debe acreditarse con medios de prueba admitidos en Derecho.
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