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V0830-24 22 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

Geographical mobility allowance cannot be claimed without meeting unemployment and change of residence requirements

A taxpayer inquired whether they could claim the €2,000 geographical mobility allowance after moving to Madrid following a successful selection process. The DGT ruled that this is not possible because the selection process was conducted online without a change of residence, and by the time they took up their position as a permanent civil servant, they no longer held the status of an unemployed person.

The question raised

Whether the increase in deductible expenses for geographic mobility can be applied to their Personal Income Tax return.

The DGT's ruling

To apply the 2,000 euro increase, the taxpayer must accept a position that requires a change of residence while being unemployed and registered with the employment office. The change of residence must be effective and the position must require said relocation. In this case, the online course did not involve a change of residence and the appointment as a career civil servant entails the loss of the status of jobseeker, preventing the benefit.

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