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V0810-15 13 March 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Application of geographical mobility reduction and temporary home residence deduction

The consultant asks about the application of the geographical mobility reduction and the home residence deduction following a change of residence for work. The DGT responds that the geographical mobility reduction may be applied in 2014 and 2015 under the applicable regulations, and that the home residence deduction may be maintained if the conditions of the temporary regime are met.

The question raised

1.) Application of the tax reduction for geographical mobility in 2014 and 2015.

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