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The consultant asks whether the geographical mobility deduction can be claimed after completing a course and relocating to another area. The DGT responds that it is not possible because appointment as a public servant implies losing the status of job seeker before relocation.
Cuestión planteada Una vez superado el curso y en el caso de ser destinado a otra localidad, se cuestiona si ello le daría derecho a la aplicación del gasto deducible por movilidad geográfica establecida en el artículo 19.2 de la LIRPF.
Para acceder al incremento de 2.000 euros anuales por cambio de residencia, el contribuyente debe aceptar un puesto de trabajo que exija el traslado de su residencia habitual mientras se encuentra desempleado e inscrito como demandante de empleo. En este caso, el nombramiento como funcionaria en prácticas conlleva la pérdida de dicha condición de desempleado, lo que impide aplicar la deducción cuando se produzca el traslado posterior.
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