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V0394-25 20 March 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Geographic mobility expense increase applicable if unemployment and relocation criteria met

An unemployed resident of Barcelona asks whether they can claim the increased deductible expense for taking a job in Tenerife. The DGT states that if the position requires a change of residence and the taxpayer is registered with the employment office, the criteria for the increased deduction are met in the year of relocation and the following year.

The question raised

Question raised: Whether there is a right to the increase in deductible expenses due to geographic mobility.

The DGT's ruling

To apply the increase of 2,000 euros per year, the taxpayer must be registered with the employment office and accept a position that requires a change of habitual residence to a new municipality. Mere registration in the municipal register or tax domicile is insufficient to prove residence, as it is a matter of fact that must be proven. No minimum period of stay in the position or in the new municipality is required. The increase applies to the tax period of the change and the following one.

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What is published here, applied to a company or a specific case. The first meeting is free.

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