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V0328-22 18 February 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Geographical mobility tax relief may apply if registered as unemployed before the publication of approved candidates list

A taxpayer inquired whether they could claim the deductible expense increase for geographical mobility after passing a civil service exam, given their status as a discontinuous worker registered as unemployed. The Directorate-General for Taxes (DGT) ruled that this relief can be applied provided that registration with the employment office predates the publication of the final list of successful candidates and all other requirements are met.

The question raised

Whether the increase in deductible expenses for geographic mobility could be applied to their Personal Income Tax (IRPF) returns for 2022, 2023, and 2024.

The DGT's ruling

To apply the increase in deductible 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, a change of residence to a new municipality must occur due to the new job position. The increase shall be applied in the tax period of the change and in the following one.

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