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A query was raised regarding whether registration in the municipal register (empadronamiento) is mandatory to claim the increase in expenses for geographical mobility, or if other documents suffice. The Directorate General of Taxes (DGT) ruled that registration alone does not prove residence and that the taxpayer must demonstrate the change of residence through any means admissible under law.
Cuestión planteada Si para poder aplicarse el incremento de gasto deducible por movilidad geográfica, en cuanto a los requisitos exigidos para acreditar el cambio efectivo de domicilio, es obligatorio el empadronamiento en la localidad de destino, o si es suficiente con aportar el contrato de trabajo, el contrato de alquiler de la vivienda, y el cambio de asistencia sanitaria por desplazamiento temporal.
El incremento de gasto por movilidad geográfica requiere que el nuevo puesto de trabajo exija el cambio de residencia, existiendo una relación de causalidad entre ambos. El empadronamiento no se considera elemento suficiente por sí solo para acreditar la residencia y vivienda habitual. El contribuyente debe acreditar el cumplimiento de los requisitos por cualquier medio de prueba admitido en Derecho, correspondiendo a la Administración valorar las pruebas aportadas.
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