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A taxpayer inquired whether they could claim an increase in geographical mobility expenses after moving from an interim position to a permanent civil servant role in a different autonomous community. The DGT ruled that they are not entitled to this increase because they were not registered with the employment office prior to the publication of the final list of successful candidates.
Cuestión planteada Si tiene derecho al incremento de gasto por movilidad geográfica en 2021 y 2022.
Para aplicar el incremento de gasto por movilidad geográfica, el contribuyente debe estar desempleado e inscrito en la oficina de empleo. Esta inscripción debe producirse antes de la fecha de publicación de la relación definitiva de aspirantes aprobados en las pruebas selectivas. En este caso, al haber empezado a trabajar como interina antes de la publicación, no se cumple el requisito de inscripción previa.
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