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A jobseeker who, after passing a selection process, takes up a civil servant position in a municipality different from their habitual residence, asks whether they can apply the increased deduction for geographical mobility. The DGT rules that this is possible in the year of the move and the following year, provided that registration with the employment office took place prior to the publication of the final list of successful candidates.
Cuestión planteada Si puede aplicar el incremento de gasto deducible por movilidad geográfica en su declaración de IRPF de 2021.
Para aplicar el incremento de 2.000 euros anuales por movilidad geográfica, el contribuyente debe estar desempleado e inscrito en la oficina de empleo, requisito que debe cumplirse antes de la publicación de la relación definitiva de aspirantes aprobados en el proceso selectivo. Además, debe producirse el cambio de residencia habitual a un nuevo municipio debido al nuevo puesto de trabajo. El incremento es aplicable en el periodo impositivo en que se produzca el cambio y en el siguiente.
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