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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.
Cuestión planteada Si puede aplicar el incremento de la reducción por movilidad geográfica en 2019.
El incremento de la reducción por movilidad geográfica solo es aplicable en el periodo impositivo en que se produce el cambio de residencia y en el siguiente. El nombramiento como funcionario en prácticas conlleva la pérdida de la condición de demandante de empleo. Por tanto, si el traslado de residencia está motivado por la aceptación de un puesto que deriva del periodo de formación práctica, no se puede aplicar dicho incremento en ejercicios posteriores.
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