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A taxpayer inquired which Autonomous Community constituted their habitual residence after working temporarily in Catalonia and whether they could apply the increased deductible expense for geographical mobility. The Directorate General of Taxes (DGT) indicates that residence is a matter of fact and confirms that, provided the requirements regarding unemployment and change of residence are met, the increase in deductible expenses is applicable.
Cuestión planteada - Comunidad Autónoma de residencia habitual del consultante en el período impositivo 2022.
La residencia habitual se determina por el mayor número de días de permanencia en un territorio, presumiéndose que es donde radica la vivienda habitual. No basta el empadronamiento o el domicilio fiscal para acreditarlo, siendo una cuestión de hecho que debe probar el contribuyente. Respecto a la movilidad geográfica, el incremento de gasto deducible procede si el desempleado inscrito acepta un trabajo que exija el cambio de residencia a un nuevo municipio. La norma no limita la aplicación de este incremento a la duración del contrato de trabajo.
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