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V0552-22 18 March 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Geographical mobility expense increase cannot be applied if the change of residence precedes job acceptance

An unemployed individual inquired whether they could claim an increase in deductible expenses for geographical mobility after moving from Las Palmas to Madrid to seek employment and subsequently securing a contract in Alcobendas. The Directorate-General for Taxes (DGT) ruled that this is not applicable because the change of residence occurred before the job offer was accepted.

The question raised

Whether the increase in deductible expenses for geographic mobility may be applied.

The DGT's ruling

The increase in expenses due to geographic mobility requires that the unemployed taxpayer, registered with the employment office, accepts a position that necessitates a change of habitual residence. The change of residence must occur by reason of accepting the job, and not beforehand for the purpose of seeking employment. Registration in the municipal register is not sufficient proof of habitual residence, and compliance with the requirements is a matter of fact that must be substantiated.

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