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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

Cuestión planteada Si tendría derecho a la aplicación del gasto deducible por movilidad geográfica establecida en el artículo 19.2 de la LIRPF y en el artículo 11.1 del RIRPF.

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