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A civil servant inquired whether she could apply for an increase in deductible expenses due to geographical mobility in her 2020 and 2022 tax returns. The DGT determined that, although she was registered with the employment office, there is no causal link between the acceptance of the position in 2020 and the actual change of residence in 2022.
Cuestión planteada Si puede aplicar el incremento de gasto deducible por movilidad geográfica en su declaración de IRPF de 2020 o en la declaración de IRPF de 2022 correspondiente al ejercicio de su traslado efectivo.
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