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V0645-23 17 March 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Geographical mobility expense increase cannot be applied if not registered with the employment office before the list of successful candidates is published

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.

The question raised

Whether there is a right to the increase in expenses for geographic mobility in 2021 and 2022.

The DGT's ruling

To apply the increase in expenses for geographic mobility, the taxpayer must be unemployed and registered with the employment office. This registration must occur before the publication date of the final list of successful candidates in the selective examinations. In this case, as work as a temporary employee began before the publication, the requirement for prior registration is not met.

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