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V0560-24 9 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Registration in the municipal register is not sufficient on its own to prove a change of residence due to geographical mobility

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.

The question raised

Whether, in order to apply the increase in deductible expenses for geographic mobility, regarding the requirements demanded to certify the effective change of domicile, registration in the municipal register of the destination locality is mandatory, or whether it is sufficient to provide the employment contract, the residential lease agreement, and the change of healthcare provider due to temporary relocation.

The DGT's ruling

The increase in expenses due to geographic mobility requires that the new job position necessitates a change of residence, with a causal relationship existing between both. Registration in the municipal register is not considered a sufficient element on its own to certify residence and habitual dwelling. The taxpayer must prove compliance with the requirements by any means of evidence admitted in Law, and it is the responsibility of the Administration to assess the evidence provided.

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