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A taxpayer inquired whether they could apply the reduction for geographical mobility to their 2019 Personal Income Tax (IRPF) after having moved their residence to Gerona in May 2019, having started working there in December 2017. The DGT responds that they are not entitled to the reduction because the change of residence did not occur immediately following the acceptance of the job.
Question posed: Whether they are entitled to apply the reduction for geographical mobility in their 2019 Personal Income Tax (IRPF) return.
The reduction for geographical mobility requires that the new job necessitates a change of habitual residence, with a causal link existing between both events. The passage of a prolonged period of time between the acceptance of the job and the change of residence may indicate the absence of said causality. In this case, as the residence was not modified until almost a year and a half after starting work, the requirement is not met.
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