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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 el puesto de trabajo mientras se encuentra desempleado e inscrito como demandante de empleo. Al el nombramiento de funcionaria en prácticas conllevar la pérdida de dicha condición, no se puede aplicar la deducción cuando se produzca el traslado de residencia habitual.
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