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A public servant asks whether geographical mobility reduction can be applied after relocating due to passing a selection process. Hacienda replies that it is not possible because job registration as an employment applicant occurred after selection approval.
Cuestión planteada Posibilidad de aplicar la reducción por movilidad geográfica en su declaración de IRPF de 2019.
Para aplicar la reducción por movilidad geográfica, el contribuyente debe estar desempleado e inscrito en la oficina de empleo antes de iniciar el proceso de obtención del puesto. En este caso, la inscripción se produjo tras la publicación de la relación de aprobados en las pruebas selectivas. Por tanto, no se cumplen los requisitos exigidos por la LIRPF.
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