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An interim civil servant has enquired whether they can apply for the tax reduction for geographical mobility following several residential moves due to their work. The Directorate General of Taxes (DGT) has ruled that this is not possible because the taxpayer does not meet the requirement of being registered with the employment office.
Cuestión planteada Posibilidad de aplicar la reducción por movilidad geográfica.
Para aplicar el incremento de la reducción por movilidad geográfica, el contribuyente debe ser desempleado e estar inscrito en la oficina de empleo. Además, debe aceptar un puesto de trabajo que exija el traslado de su residencia habitual a un nuevo municipio. El cambio de residencia debe ser efectivo, aunque el nuevo municipio no sea necesariamente donde se sitúe el puesto de trabajo.
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