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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.
Cuestión planteada Si puede aplicar en su declaración de IRPF el incremento de gasto deducible por movilidad geográfica.
Para aplicar el incremento de 2.000 euros anuales, el contribuyente debe estar inscrito en la oficina de empleo y aceptar un puesto que exija el cambio de residencia habitual a un nuevo municipio. El cambio de residencia debe ser efectivo y no basta con el empadronamiento o el domicilio fiscal. El incremento se aplica en el periodo impositivo del cambio y en el siguiente, siempre que se acredite el cumplimiento de los requisitos por cualquier medio de prueba admitido en Derecho.
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