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V0812-15 13 March 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Geographic mobility reduction applicable if residence transfer required

An unemployed person registered with the employment office accepts a trainee public service position requiring a move to Madrid. The DGT determines that the conditions for the 2014 geographic mobility reduction apply.

The question raised

Possibility of applying the reduction for geographic mobility in the event that the inquirer transfers their habitual residence as a consequence of undertaking the referred selective course in Madrid.

The DGT's ruling

The reduction for geographic mobility requires that the new job necessitates a change of habitual residence to a new municipality. The taxpayer must be unemployed and registered with the employment office. The change of residence does not necessarily have to be to the municipality where the job is located. In the specific case, the requirements to apply the reduction in 2014 and the following tax period are met.

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