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V0890-17 10 April 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · gastos deducibles

Deduction of 2,000 euros for geographical mobility not allowed if unemployment registration follows appointment approval

A consultant asks whether the additional 2,000 euros for geographical mobility can be deducted after being appointed as a trainee public servant. The DGT responds that it is not possible because unemployment registration must be made before the selection process begins.

The question raised

Question posed: Whether there would be a right to apply the deductible expense for geographic mobility established in Article 19.2 of the LIRPF and in Article 11.1 of the RIRPF.

The DGT's ruling

To apply the 2,000 euro increase in deductible expenses, the taxpayer must be unemployed and registered with the employment office before the change of residence due to the new position occurs. In this case, the registration for unemployment benefits was carried out after passing the competitive examination, therefore the requirements demanded by the LIRPF are not met.

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