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V0744-23 28 March 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Full €2,000 geographical mobility allowance applicable even for short-term changes of residence

An unemployed taxpayer who accepted a job in Tortosa after moving from Murcia inquired whether they could claim the full geographical mobility expense allowance in 2023, or only a proportional amount based on their duration of residence. The Directorate General for Taxes (DGT) ruled that the full amount can be applied, as the regulation does not stipulate a minimum period of stay in the new municipality.

The question raised

Whether in 2023 the increase for geographic mobility expenses may be applied, and whether the full 2,000 euro increase may be applied or if only the proportional part for the months of residence in Tortosa during 2023 may be applied.

The DGT's ruling

The 2,000 euro increase for geographic mobility is applicable in the year of the change and in the following year. The regulations do not establish requirements for temporary residence in the new municipality or in the accepted job position. Therefore, if the taxpayer relocates again for professional reasons, the increase may be applied in its entirety in the corresponding tax year. The increase shall be attributed exclusively to the employment income that motivated the relocation.

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