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The consultant asks whether deductible mobility expenses can be claimed in 2024 after moving to Ibiza for a new job. The DGT confirms that, being registered with SEPE and having a causal link between employment and the move, the expenses can be claimed in 2024 and 2025.
Cuestión planteada Si puede aplicar el incremento de gasto deducible por movilidad geográfica en su declaración de IRPF-2024.
El incremento de gasto por movilidad geográfica requiere que el contribuyente esté inscrito en la oficina de empleo y que el nuevo puesto de trabajo exija el cambio de residencia habitual. Debe existir una relación de causalidad entre la aceptación del empleo y el traslado, pudiendo el transcurso de un tiempo prolongado entre ambos ser un indicio de falta de causalidad. El derecho se aplica en el periodo impositivo en que se produce el cambio y en el siguiente, sin que la duración del contrato limite este beneficio.
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