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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 selectivo. Si la inscripción en el paro se realiza tras la publicación de la relación de aprobados en la oposición, no se cumplen los requisitos de la LIRPF. El cumplimiento de los requisitos para ser funcionario de carrera es un proceso sucesivo que impide que la condición de desempleado sea previa al proceso selectivo en este caso.
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