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A person asks whether moving residence upon appointment as a career civil servant allows claiming the deductible mobility expense. The DGT responds that this is not possible because the change of habitual residence must occur while remaining registered as an unemployed job seeker.
Cuestión planteada Si el traslado efectivo de su municipio de residencia como consecuencia de su incorporación a su puesto como funcionaria de carrera, le daría derecho a la aplicación del gasto deducible por movilidad geográfica establecida en el artículo 19.2 de la LIRPF. En caso afirmativo, cuáles son los requisitos que debe cumplir para ello, y cuál es la forma de acreditarlos.
Para aplicar el incremento de 2.000 euros anuales por cambio de residencia, la aceptación del puesto de trabajo debe ocurrir mientras el contribuyente es desempleado e inscrito como demandante de empleo. En este caso, el nombramiento como funcionaria en prácticas elimina la condición de demandante de empleo antes de que se produzca el traslado por el nombramiento de carrera. Por tanto, no se puede aplicar la deducción prevista en el artículo 19.2.f) de la LIRPF.
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