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V0835-23 10 April 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · residencia habitual

Increased deductible expenses for geographical mobility may apply if change of residence is proven

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.

The question raised

Autonomous Community of habitual residence of the taxpayer in the 2022 tax period.

The DGT's ruling

Habitual residence is determined by the greatest number of days of stay in a territory, with the presumption that it is where the habitual residence is located. Registration in the municipal register or the tax domicile is not sufficient to prove it, as it is a matter of fact that must be proven by the taxpayer. Regarding geographic mobility, the increase in deductible expenses is applicable if the registered unemployed person accepts a job that requires a change of residence to a new municipality. The rule does not limit the application of this increase to the duration of the employment contract.

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