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V0413-17 16 February 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Deduction for geographical mobility not applicable if employment registration follows publication of approved candidates list

A public official inquired whether deductible costs for geographical mobility could be claimed after relocating for appointment. The DGT clarified that such costs cannot be claimed if employment registration occurs after the publication of the list of approved candidates.

The question raised

Question posed: Whether there would be a right to apply the deductible expense for geographical mobility established in Article 19.2 of the LIRPF and in Article 11.1 of the RIRPF.

The DGT's ruling

To apply the tax deduction for geographical mobility, the taxpayer must be unemployed and registered with the employment office. This condition must be assessed prior to the commencement of the selection process. Registration with the unemployment office must occur before the publication of the definitive list of candidates who have passed the selection tests.

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