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V0310-25 17 March 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Geographic mobility expenses require residence change to be demanded by the new post

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.

The question raised

Question posed: Whether the increase in expenses for geographic mobility could apply in the event that the applicant, a resident of León, registers as a job seeker in the province of Asturias and accepts an employment contract in the province of Asturias.

The DGT's ruling

To apply the increase, the new job must require a change of habitual residence, with a causal relationship existing between the acceptance of the employment and the relocation. If the taxpayer registers at an employment office in a province other than their habitual residence, it is inferred that they already reside there, which could invalidate the condition that the work requires a change of residence. Compliance with the requirements is a matter of fact that must be proven by means of evidence admitted under Law.

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