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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.
Cuestión planteada Posibilidad de aplicar la reducción por movilidad geográfica en el supuesto de que el consultante traslade su residencia habitual como consecuencia de la realización del curso selectivo referido en Madrid.
La reducción por movilidad geográfica requiere que el nuevo puesto de trabajo exija el cambio de residencia habitual a un nuevo municipio. El nuevo municipio no tiene que ser necesariamente donde se sitúe el puesto. El contribuyente debe acreditar el cumplimiento de los requisitos por cualquier medio de prueba admitido en Derecho. Si el contribuyente mantiene el trabajo en 2015, podrá aplicar la reducción antigua en lugar de la nueva deducción de gastos.
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