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V0877-20 15 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · movilidad geográfica

2019 geographic mobility tax reduction cannot be applied if the transfer is due to a training period

An aspiring police officer asks whether they can apply the increased geographic mobility tax reduction in 2019 after moving to Málaga for their training period. The DGT rules that this can only be applied in the year of the change of residence and the following year, provided that the requirements regarding unemployment status and registration with the employment office are met.

The question raised

Whether the increase in the reduction for geographical mobility can be applied in 2019.

The DGT's ruling

The increase in the reduction for geographical mobility is only applicable in the tax period in which the change of residence occurs and in the following one. Appointment as a civil servant in training entails the loss of the status of job seeker. Therefore, if the change of residence is motivated by the acceptance of a position resulting from the practical training period, said increase cannot be applied in subsequent tax years.

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