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The taxpayer inquired whether they could apply the increased deductible expense for geographical mobility in their 2020 tax return after moving their residence from Badajoz to Madrid and subsequently returning to Badajoz. The Directorate General for Taxes (DGT) ruled that the increase is applicable provided that the requirements regarding registration with the employment office and the change of residence necessitated by the job are fulfilled.
Cuestión planteada Si puede aplicar en su declaración de IRPF de 2020, el incremento de gasto deducible por movilidad geográfica.
El incremento del gasto deducible por movilidad geográfica es aplicable en el periodo impositivo en que se produce el cambio de residencia y en el siguiente. Para ello, el contribuyente debe estar inscrito en la oficina de empleo y aceptar un puesto de trabajo que exija el cambio de residencia habitual a un nuevo municipio. La norma no exige una permanencia mínima en el puesto de trabajo ni en el nuevo municipio. La acreditación del cambio de residencia y su necesidad es una cuestión de hecho que debe probarse con medios admitidos en Derecho.
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