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A consultant asks whether geographical mobility reduction can be applied after accepting a fixed-term contract in another municipality. The DGT explains that eligibility depends on registration at the employment office and actual residence change, clarifying that reactivating a fixed-term contract does not create a new right to reduction.
Cuestión planteada Posibilidad de aplicar la reducción por movilidad geográfica.
Para aplicar la reducción por movilidad geográfica, el contribuyente debe estar inscrito en la oficina de empleo y aceptar un puesto que exija el cambio de residencia habitual a un nuevo municipio. El cambio de residencia debe ser efectivo y no basta con el empadronamiento o el domicilio fiscal. En contratos de carácter fijo discontinuo, la reanudación periódica de la actividad no constituye la aceptación de un nuevo puesto de trabajo, por lo que no genera derecho a la reducción.
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