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V0551-22 18 March 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · gastos deducibles

Increased deductible expenses for geographical mobility may apply if legal requirements are met

A worker enquired whether she could apply the increased deductible expense for geographical mobility after moving to a different autonomous community while unemployed and accepting a new contract. The DGT indicates that if the requirements for registration with the employment office and an effective change of residence are met, the increase is applicable.

The question raised

Whether the increase in deductible expenses for geographic mobility may be applied in their Personal Income Tax return.

The DGT's ruling

To apply the increase of 2,000 euros per year, the taxpayer must be registered with the employment office and accept a position that requires a change of habitual residence to a new municipality. The change of residence must be effective and registration in the municipal register or the tax domicile is not sufficient. The increase applies in the tax period of the change and in the following one, provided that compliance with the requirements is proven by any means of evidence admitted in Law.

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