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V0788-23 3 April 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Geographical mobility expense allowance applicable if unemployment and change of residence requirements are met

A taxpayer inquired whether they could claim the €2,000 geographical mobility allowance after accepting three different jobs that required changing their residence while unemployed. The DGT indicates this is possible provided the requirements for registration with the employment office and an effective change of residence are met, but warns regarding income limits and the attribution of expenses.

The question raised

Whether there is a right to the increase in deductible expenses for geographic mobility.

The DGT's ruling

The increase of 2,000 euros per year is applicable in the fiscal year of the change of residence and the following one, provided that the taxpayer is registered with the employment office and the new position requires a change of residence. There is no limit on the duration of the contract, but the increase may not exceed the full income from the employment that generated the expense. If there are several jobs that allow for the increase in the same year, it shall be attributed exclusively to the income that motivated the relocations. If in the following year no income is derived from said employment, the increase shall be null.

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