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V0481-25 25 March 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Increment in deductible mobility expenses applicable in year of move and next

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.

The question raised

Question posed: Whether the increase in deductible expenses for geographic mobility may be applied in the 2024 Personal Income Tax return.

The DGT's ruling

The increase in expenses due to geographic mobility requires that the taxpayer be registered with the employment office and that the new job position necessitates a change of habitual residence. A causal relationship must exist between the acceptance of employment and the relocation, whereby the passage of a prolonged period between both may serve as an indication of a lack of causality. The right applies during the tax period in which the change occurs and the following one, without the duration of the contract limiting this benefit.

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